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Clem is married and is a skilled carpenter. Clem's wife, Wanda, works part time as a substitute grade school teacher. Determine the amount of Clem's expenses that are deductible for AGI this year $($if any$)$ under the following independent circumstances:

Note: Leave no answer blank. Enter zero if applicable.

b$.$ Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred expenses of $$2,130$ in utilities and $$1,070$ in depreciation.

Deductible amount for AGI