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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.

c$.$ Clem paid self$-$employment tax of $$21,100($the employer portion is $$10,550),$ and Wanda had $$6,100$ of Social Security taxes with from her pay.

Deductible amount for AGI