Lauren is a sole proprietor. She owns, leases, and manages apartment buildings. During 2014, Lauren incurred the following costs. Which of these costs are deductible? If so, are they for AGI or from AGI deductions?

(a) Attorneys fees of $350 for title searches on new property Lauren acquired.

(b) Legal fees of $600 to collect unpaid rent.

(c) CPA fees of $450 to prepare Laurens 2013 federal income tax return, $350 of which involved preparation of her Schedule C.

(d) Legal fees Lauren paid for an attorney to prepare her will.

(e) Legal fees Lauren paid for an unsuccessful challenge a county rezoning ordinance that adversely affected her business.