Louie is a full -time employee for a large corporation and also an investor in the stock market in his spare time. In the current year, Louie incurs $2,500 of travel expenses and $1,000 in registration fees related to attending investment seminars. He deducts the expenses on his income tax return as a miscellaneous itemized deduction as an investment expense. Are the travel expenses and registration fees deductible in 2017 and 2018? Should they be classified as for AGI or from AGI?