Indicate whether the following expenditures are trade or business deductions (T), production of income deductions (PI), personal deductions (P), or are not deductible (X). Also indicate if the deductible expenditures are deductible "for" or "from" AGI.

a. Interest expense on business loan

b. Expenses incurred in an activity lacking a true profit motive (i.e., a hobby activity)

c. Commuting expenses of individual taxpayer

d. Rent payments paid by an illegal gambling business

e. Payment to bribe government official made by a business