Daniel, age 38, is single and has the following income and expenses in 2022: Salary income Net rent income Dividend income Payment of alimony (divorce finalized in March 2020) Mortgage interest on residence Property tax on residence Contribution to traditional IRA (assume the amount is fully deductible) Contribution to United Church Loss on the sale of real estate (held for investment) Medical expenses State income tax Federal income tax Daniel's standard deduction for 2022 is $12,950. $65,000 6,000 3,500 12,000 9,900. 1,200 6,000 2,100 2,000 3,250 2,300 5,800. a. In order to calculate Daniel's AGI, classify the following expenses as either "Deductible for AGI", "Deductible from AGI", or "Not deductible".