Correct = upvote

Identify the the following items as "Deductible for AGI", "Deductible from AGI" or "Not deductible". Assume no reimbursement takes place and that employee business expenses are not deductible. Deductible for AGI/ Deductible from AGI/ Not Deductible Expense Item a. Tax return preparation fee incurred by an employed plumber Deductible for AGI X b. Safety glasses purchased by an employed pipefitter Not deductible c. Dues to auto club (e.g., AAA) for taxpayer who uses the automatic mileage method Deductible from AGI X d. Nursing refresher course for taxpayer who retired from nursing five years ago Not deductible e. Gambling loss not in excess of gambling gain by a self-employed architect Not deductible X X X f. Contribution to Roth IRA by a self-employed attorney Deductible for AGI g. Business travel expenses by a statutory employee Not deductible h. Job hunting expense by an elementary school teacher seeking a position as an elementary Deductible for AGI school principal i. Cost of bar exam review course taken by a recent law school graduate Deductible from AGI X X