Expense Item Deductible for Deductible from Not AGI AGI a. Tax return preparation fee incurred by an employed plumber b. Safety glasses purchased by an employed pipefitter c. Dues to auto club (e.g., AAA) for taxpayer who uses the automatic mileage method d, Nursing refresher course for taxpayer who retired from nursing five years ago e. Gambling loss not in excess of gambling gain by a self-employed architect - f. Contribution to Roth IRA by a self-employed attorney g. Business travel expenses by a statutory employee h. Job hunting expense by an elementary school teacher seeking a position as an elementary school principal i. Cost of bar exam review course taken by a recent law school graduate