Complete the table by classifying each of the independent expenditures and assume that no reimbursement takes place and that employee business expenses are not deductible.

Label each one: Deductible for AGI, Deductible from AGI or Not deductible

1. Tax return preparation fee incurred by an employed plumber

2. Safety glasses purchsed by an employed plumber

3. Dues to auto club (for example AAA) for taxpayer who uses the automatic mileage method

4. Nursing refresher course for taxpayer who retired from nursing five years ago

5. Gambling loss not in excess of gambling gain by self employed architect

6. Contribution to Roth IRA by a self employed attorney

7. Business travel expenses by a statutory employee

8. Job hunting expense by an elementary school teacher seeking a position as an elementary school principal

9. Cost of bar fee review course taken by a recent law school graduate