For each independent situation, indicate the amount deductible (first blank) and whether the deduction is normally deductible for AGI, from AGI, or neither if it's not deductible (second blank). . John and Sue, who have combined AGI of $127,000, own a rental condo. They had some rowdy guests this year, which resulted in cleaning and renovation costs and ultimately, a net rental loss of $7,000. This loss passes the tax basis and at risk hurdles, but not the passive activity hurdle. They can deduct $ as a . Garth is invested in two partnerships. His share of the limited partnership loss for Partnership A was $18,000 this year. He recently invested $20,000 (tax basis and at risk amount) in purchasing the Partnership A interest and will have no management rights in the company. His share of limited partnership income for Partnership B was $15,000. He can deduct $ as a . Contributed $2,000 to a Roth IRA. They can deduct $ as a . Garth is very charitable. This year, he purchased a ticket to a charity dinner for $3,200 at a church fundraiser (FMV = 1,300) and donated used furniture to the Goodwill (Cost - 550 and FMV = 200). He can deduct $ as a . Garth paid $32,000 in mortgage interest on his primary residence. His mortgage loan was acquired on 1/1/2006 and totalled $1,100,000. He can deduct $ as a