Daniel, age 39, is single and has the following income and expenses in 2021: $135,000 Salary income Net rent income 19,500 Dividend income 1,300 18,000 Payment of alimony (divorce finalized in March 2019) Mortgage interest on residence 7,000 Property tax on residence 2,200 3,900 Contribution to traditional IRA (assume the amount is fully deductible) Contribution to United Church Loss on the sale of real estate (held for investment) 1,300 2,325 Medical expenses 5,300 State income tax 2,700 Federal income tax 7,400 Daniel's standard deduction for 2021 is $12,550. What is Daniel's gross income and his AGI? Gross income: $ AGI: $ a. Classify the following expenses as either "Deductible for AGI", "Deductible from AGI", or "Not deductible". Payment of alimony (divorce finalized in March 2019) 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 Deductible for AGI Deductible from AGI Not deductible