Use the knowlege you have aquired from Chapers 1 through 6 to identify each of the following expenditures as (A) deductible for AGI, (B) deductible from AGI, or (C) not deductible. Ignore any AGI limitations.

a) State inheritance taxes

b) Commuting costs

c) Safe deposit box rental (used to store stock investments)

d) CPA examination registration fee

e) IRS penalty fee for filing

f) Fee paid to an accountant to prepare the personal propertay tax return on rental property

g) Loss on bookstore operations (Schedule C is used)

h) Auto registration for busniess vehicle.