Please, solve the problem and show your calculation. Thank you

Legal Fees Jerry Jones, CPA, paid the following legal fees during the year: : Legal Fees in connection with a contract dispute in his business $8,800 Legal fees incident to his divorce 5,000 Tax Return fees for preparation of SCH C for his business 1,200 Tax Return Fees for preparation of personal portion of form1040 1,000 Legal fees in connection with IRS audit of 2018 CPA Practice 4,000 Required: 1) Compute the total amount of the deductible expense . 2) Is the deduction FOR or FROM AGI ?