In each of the following independent cases, indicate the amount (1) deductible for AGI, (2) deductible from AGI, and (3) deductible neither for nor from AGI before considering income limitations or the standard deduction.

a.) Tyler paid $152 for minor repairs to the fence at a rental house he owned.

b.) Timmy paid $895 for health insurance premiums this year (not through an exchange and not with pre-tax dollars). Timmy is employed full-time and his employer paid the remaining premiums as a qualified fringe benefit.

c.) Tess paid $1,260 of state income taxes on her consulting income.

for each a,b,and c

Deductible for AGI:

Deductible from AGI:

Not Deductible: