Clem is married and is a skilled carpenter. Clem's wife, Wanda, works part-time as a substitute grade school teacher. Determine the amount of Clem's expenses that are deductible for AGI this year (if any) under the following circumstances:

a.

Clem is self-employed and this year he incurred $735 for tools and supplies related to his job. Since neither were covered by a qualified health plan, Wanda paid health insurance premiums of $5,220 to provide coverage for herself and Clem (not through an exchange).

b.

Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred $2,010 in utilities and depreciation of $930.

c.	Clem paid self-employment tax of $18,500 (the employer portion is $9,250), and Wanda had $6,050 of Social Security taxes withheld from her pay.