Identify each of the following expenditures as either a deduction For AGI (FOR), deduction From AGI (FROM) or not deductible (ND), by placing one of the letters (FOR, FROM or ND) in the blanks below. A. Safe Deposit Fees. The safe deposit box is used to hold marketable securities B. Cost of plumbing repairs for a rental property C. A sole proprietor of a business purchased supplies that will be used in the year purchased D. Paid a lawyer to for estate planning to draft a will E. Made a charitable donation to church (qualified organized charity) F. Made a contribution to an Individual Retirement Account (IRA). Taxpayer is not covered by any other pension plan G. Taxpayer took out a second loan on his primary residence. The proceeds were used to purchase a new boat. The 1st and 2nd mortgage total $575,000 H. Paid estimated state taxes during the year