James is a single taxpayer who itemizes deductions on the 2019 federal income tax return. For each of the items in the table below, identify the proper tax treatment by selecting the appropriate response from the option list provided. A tax treatment may be selected once, more than once, or not at all.
	Treatment Options below highlighted in yellow
	Option A: Deductible in full as a deduction toward adjusted gross income on Form 1040; Option B: Deductible in full on Schedule AItemized Deductions Option C:Deductible on Schedule AItemized Deductions, subject to a limitation of 60% of adjusted gross income Option D: Deductible on Schedule AItemized Deductions, subject to a limitation of 10% of adjusted gross income Option E: Deductible on Schedule AItemized Deductions, subject to a limitation of 7.5% of adjusted gross income Option F: Deductible on Schedule ESupplemental Income and Loss Option G: Not deductible on Form 1040
Tax Items	Tax Treatment
James paid $500 of interest on qualified education loans
James' personal residence was sold at a $25,000 loss
Lottery ticket losses for the yr. were $850 and gambling winnings were $950
James performed free legal services for the parish church. Estimated value of services was $800
While performing services for the church, James incurred $50 of expense for software utilized in performing the services
James paid $1,000 insurance premium for a homeowner's insurance policy on a taxpayer principal residence