Mercedes, an attorney with a leading Miami law firm, isconvicted of failing to file Federal Income Tax returns for2002-2004. Her justification for failing to do so was the pressuresof her profession (80 to 90 hrs workweeks). She is assessed taxes,interest, and penalties of $112,000 by the IRS. In addition, sheincurs related legal fees of $75,000. Determine the amount thatMercedes can deduct, and classify it as a deduction for or adeduction from AGI.