deductible for AGI,

deductible from AGI, and

deductible neither for nor from AGI before considering income limitations or the standard deduction.

Note: Leave no answer blank. Enter zero if applicable.

c$.$ Jake is a perfume salesperson. Because of his high pay, he receives no allowance or reimbursement from his employer for advertising expenses even though his position requires him to advertise frequently. During the year, he spent $$2,300$ on legitimate business advertisements.