1. Which of the following areNOT deductibleas a deduction FROM AGI or a deduction FOR AGI? Select all that apply.

   a.	Moving expenses of an employee
   b.	Tax return preparation fee paid by an employed plumber
   c.	Dues to an auto club (e.g. AAA) for taxpayer who uses the automatic mileage method
   d.	Nursing refresher course costs for a taxpayer who retired from nursing five years ago
   e.	Gambling losses not in excess of gambling gain by a self-employed architect
   f.	Contributions to a Roth IRA by a self-employed attorney
   g.	Business travel expenses by a statutory employee
   h.	Cost of bar exam non-accredited review course taken by a recent law school graduate