Roberta is a self-employed accountant. During the year, Roberta incurs the following unreimbursed expenses: Item Amount Travel to client locations $750 Subscriptions to professional journals 215 Taking potential clients to lunch 400 Photocopying 60 $1,425 Identify which of these expenses are deductible and the amount that is deductible by Roberta. Indicated whether they are deductible for or from AGI.

Item Amount

Travel to client locations $750

Subscriptions to professional journals 215

Taking potential clients to lunch 400

Photocopying 60

$1,425

Identify which of these expenses are deductible and the amount that is deductible by Roberta. Indicated whether they are deductible for or from AGI.