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During the year, Roberta incurs the following unreimbursed expenses: Travel to client locations $750 Subscriptions to professional journals 215 Taking potential clients to lunch 400

During the year, Roberta incurs the following unreimbursed expenses: Travel to client locations $750 Subscriptions to professional journals 215 Taking potential clients to lunch 400 Photocopying 60 Roberta is self-employed. Identify which of the expenses are deductible, and indicate whether they are deductions for or from AGI

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