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.

e$.$ Mary, a professor at a community college, spent $$760$ for journal subscriptions. The journals were helpful for her research activities, but she was not reimbursed for the expenditures.