AGI Deductions: Case Study

I:6-33 For or From AGI Deductions. Roberta is an accountant employed by a local firm. During the year, Roberta incurs the following unreimbursed expenses:
Travel to client locations $750
Subscriptions to professional journals $215
Taking potential clients to lunch $400
Photocopying $60
a. Identify which of these expenses are deductible and the amount that is deductible.
Indicate whether they are deductible for or from AGI.
Travel to client locations would be from AGI and would be $750
Subscriptions to professional journals would be from AGI and would be $215
Taking potential clients to lunch would be from AGI for $400
Photocopying would be from AGI for $60

b. Would the answers to Part a change if the accounting firm