Which of the listed expenditures are deductible for AGI? If all are deductible for AGI or none are deductible for AGI, select either answer D or $E.$

A Repairs on rental property owned by the taxpayer

B Deductible IRA contribution

C Student loan interest

D All of the listed expenses are deductible for AGI

E None of the listed expenses are deductible for AGI

A business bad debt is deductible for tax purposes as a$($n$)$

A$.$ Short$-$term capital loss

B$.$ Itemized deduction

C$.$ Long$-$term capital loss

D$.$ Ordinary business deduction

E$.$ None of the above