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. Business advertising

b. Interest expense on home mortgage

c. Union dues of employee

d. Bank service charges on business checking account

e. Entertainment expenses of employee not reimbursed by employer