Ed is a self-employed heart surgeon who has incurred subsequent reasonable expenses.
$1,000 in air fare to repair investment rental property in Colorado.
$500 in meals while attending a medical convention in New York.
$300 for tuition for an investment seminar "How to pick stocks."
$100 for tickets to a football game with hospital administrators to celebrate successful negotiation of a surgical contract earlier in the day.
How much can Ed deduct?
$1,300 "for AGI."
$1,300 "for AGI" and $300 "from AGI."
$480 "for AGI."
$80 "for AGI" and $1,300 "from AGI."
None of these.