Indicate whether the following expenditures are trade or business deductions

(T), production of income deductions

(PI), personal deductions

(P), or are not deductible

(X). Also indicate if the deductible expenditures are deductible for or from AGI.

Expenditure Items		For / from AGI
Interest expense on business loan
Hobby expenses in excess of hobby income
Commuting expenses of individual taxpayer
Rent payments by illegal gambling business