Maria pays the following legal and accounting fees during the year Legal tees in connection with ongoing operations of a trade or business Legal fees related to purchase of personal residence Legal lees related to tax deficiency related to Schedule A $4,000 2,600 itemized deductions Tax return preparation fees Allocable to preparation of Schedule C 2,000 lax return preparation fees Allocable to preparation of remainder of return What is the total amount of her for AGl deduction ("above the line" deductions) for these fees