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Would any of the following items be deductible on an

Would any of the following items be deductible on an individual's income tax return? If so, would the item be deductible for or from AGI? Explain each item.

(a) Hobby expenditures of $2,000 in excess of hobby gross income

(b) $3,000 loss on the sale of a personal sailboat

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Finance Basics: Would any of the following items be deductible on an

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