The adjusted gross income number (AGI) is an important one. It is said it is always better for a deduction to be "for" AGI, i.e., deductible in arriving at AGI.Why is it better?what are the specificbenefits to being deductible above the AGI line?Which are "above the line" expenses or adjustments to income from the front page of the 1040. Why policy reason made these above the line deductions instead of as itemized deductions?