Instructions: Identified below are a list of possible deductions or exemptions from income. Following each item are boxes to check indicating whether the item is an exclusion from income, deductible for AGI, from AGI (an itemized deduction shown on Schedule A) or whether the item is not deductible. Check the box that applies. Some items are deductible only if certain tests or limits are met. You may assume that such tests or limitations are met. Assume also that the taxpayer itemizes deductions. List of 15 items: Excludable from Deductible Income || for AGI (5101 -->)||(1040 pg. 1)| Deductible from AGI (itemized Deductions Not Deductible 1 Value of your personal services provided to the American Red Cross as a contribution 2 Medical insurance paid by your employer 3 Ordinary and necessary repairs expense for your proprietorship business 4 Unreimbursed employee business expenses 5 Life insurance proceeds received 6 Qualified Business Income Dedcution 7 Tax preparation fees 8 Interest paid on your personal credit card 9 WV income tax withheld from your paycheck 10 Alimony paid (prior to tax reform act) 11 Child support received 12 Loss on the sale of your personal furniture 13 Personal property tax paid on your personal automobile - not used for business 14 Fair market value of a stock you have held as an investment and contributed to a church 15 The cost of commuting from home to work L