Jennifer is a sole proprietor. She owns, leases, and manages apartment buildings. During 2014, Jennifer incurred the following costs.
(1) Attorney's fees of $350 for title searches on new property Jennifer acquired.
(2) Legal fees of $600 to collect unpaid rent.
(3) CPA fees of $450 to prepare Jennifer's 2013 federal income tax return, $350 of which involved preparation of her Schedule C.
(4) Legal fees Jennifer paid for an attorney to prepare her will.
(5) Legal fees Jennifer paid for an unsuccessful challenge to a county rezoning ordinance that adversely affected her business.
Which of these costs are deductible? If a cost is deductible, is it deductible for AGI or from AGI?