Indicate the proper treatment in the current year for the underlined amounts. Treat each item as an independent event. Indicate whether the amount is deductible or not; if deductible whether it is deductible FOR or FROM AGI; and indicate the amount of the deduction for the current year considering any relevant limitations. Assume the taxpayer has deductions greater than the standard deduction, has AGI of $69,000 without regard to the following transactions and has no "total" income limitations related to itemized deductions.

Self-employed salesman spends $1,000 on "directly related" entertainment of his customers. Amount: $500

Deductible - For AGI, Deductible - From AGI, or Not Deductible

Travel and lodging expense of $800 incurred by an employee on a business related trip (no reimbursement). Amount: $800

Deductible - For AGI, Deductible - From AGI, or Not Deductible

Federal quarterly estimate of $3,000 paid by a self-employed taxpayer.

Deductible - For AGI, Deductible - From AGI, or Not Deductible

Self-employed sports agent pays $6,000 of self-employment tax. Amount: $3,000

Deductible - For AGI, Deductible - From AGI, or Not Deductible

Qualified contribution of $6,500 to an IRA by a 52 year old married taxpayer who is covered by his employer's pension plan. Amount: $6,500

Deductible - For AGI, Deductible - From AGI, or Not Deductible