Complete the following table by classifying each of the independent expenditures 9assme that no reimbursement takes place).

Expense item	Deductible for AGI	Deductible From AGI	Not Deductible
Moving expense of an employee
Tax return preparation fee incurred by and employed plumber
Safety glasses purchased by an employed pipefitter
Dues to auto club (aaa) for taxpayer who uses the automatic mileage method
Nursing refresher course for taxpayer who retired from nursing five years ago
Gambling loss not in excess of gambling gain by a self-employed architect
Contribution to Roth Ira by a self-employee attorney
Business travel expenses by a statutory employee
Job hunting expense by an elementary school teacher seeking a position as an elementary school principal
Cost of bar exam review course taken by a recent law school graduate