In each of the following independent cases, indicate the amount

deductible for AGI,

deductible from AGI, and

deductible neither for nor from AGI before considering income limitations or the standard deduction.

Note: Leave no answer blank. Enter zero if applicable.

Problem $6-36$ Part$-$b $($Algo$)$

b$.$ Timothy, a plumber employed by ACE Plumbing, spent $$156$ for small tools to be used on his job, but he was not reimbursed by ACE.