QUESTION 10 FOR AGI Deductions - Officially, these breaks are identified as adjustments to your income also referred to as "above-the-line deductions." Which of the following is not a deduction for AGI?. OA. Student tuition, fees, and interest on student loans Ordinary and necessary expenses of carrying on a trade or business including most rental activities (other than as an employee) Health savings account deductions, self-employed retirement plans, one-half of self-employment tax OD. Substantiated gambling losses up to gambling winnings. Capital losses that exceed capital gains in a year up to $3,000 in any one tax year