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

a. Interest expense on business loan

b. Hobby expenses in excess of hobby income

c. Commuting expenses of individual taxpayer

d. Rent payments by illegal gambling business

e. Payment to bribe government official made by a business