Clem is married and is a skilled carpenter. Clem's wife, Wanda, works parttime 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 independent circumstances:

A) Clem is self employed and this year he incurred $525 for tools and supplies related to his job. Since neither were covered by a qualified health plan. Wanda paid healthe insurance premiums of $3,600 to provide coverage for herself and Clem (not through an exhance).

B) Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred $1,250 in utilities and depreciation of $780.

C) Clem paid self employment tax of $15,300 (the employer protion is $7,650), and Wanda had $3,000 of Social Security taxes withheld from her pay

D) Clem paid $45 to rent a safe deposit box to store his coin collection. Clem has collected coins intermittently since he was a boy, and he expects to sell his collection when he retires.