taxpayer, sh rmines th ense be Class: Date: ndividual Income Tax Accounting (Ch. 1,3,4,5,6,& 7) 24. Which of the following is correct? a. A personal casualty loss incurred from a presidentially declared disaster is classified as a dedu AGI. b. Real estate taxes on a taxpayer's personal residence are classified as deductions from AGI. c. An expense associated with rental property is classified as a deduction for AGI. d. Only a. and b. are correct. e. Choices a., b., and c., are correct