Which of the following is not true about adjusted gross income $($AGI$)?$

A$.$

It is a determining factor in the calculation of deductible medical and dental expenses.

B$.$

It may include a deduction for gambling losses up to gambling income.

C$.$

It is a determining factor in the calculation of nonbusiness federally declared disaster loss.

D$.$

It may include a deduction for qualifying alimony payments.