Doug incurred and paid the following expenses during the year:
• $50 for a ticket for running a red light while he was commuting to work.
• $100 for a ticket for parking in a handicapped parking space.
• $200 to an attorney to represent him in traffic court as to the two tickets.
• $500 to an attorney to draft an agreement with a tenant for a one-year lease on an apartment that Doug owns.
• $1,000 to an attorney to negotiate a reduction in his child support payments.
• $2,500 to an attorney to negotiate a reduction in his qualified alimony payments to a former spouse.