Sam is a sole proprietor who owns, leases, and manages several apartment complexes and office buildings. During the current year, Sam incurs the following expenses. Which of these expenditures are deductible? Are they for or from AGI deductions? a. $200 in attorneys fees for title searches on a new property Sam has acquired. b. $450 in legal fees in an action brought to collect back rents. c. $500 to his CPA for the preparation of his federal income tax return. $400 is for the preparation of Schedule C (Profit or Loss from Business). d. $300 in attorneys fees for drafting a will. e. $250 in attorneys fees in an unsuccessful attempt to prevent the city from rezoning the area of the city where several of his office buildings are located