L$0\mathrm{.}1$ Classify each of the following expenditures paid in $2024$ as a deduction for

AGI, a deduction from AGI, or not deductible:

a$.$ Roberto gives cash to his father as a birthday gift.

b$.$ Sandra gives cash to her church.

c$.$ Albert pays Dr$.$ Dafashy for medical services rendered.

d$.$ Mia pays alimony to Bill according to a divorce decree entered last year.

e$.$ Rex, who is self$-$employed, contributes to his pension plan.

f$.$ Bonita pays expenses associated with her rental property.