Which of these statements is incorrect?

		Legal expenses may be deductible either for or from adjusted gross income, depending on the circumstances.
		Legal expenses that are deductible from adjusted gross income only produce a tax benefit to the extent they exceed 2 percent of adjusted gross income.
		For legal expenses to be deductible for adjusted gross income, the taxpayer must be able to show that the origin and character of a related claim pertaining to the legal services rendered are directly related to a trade or business or an income-producing activity.
		Personal legal expenses are not deductible.