Mary is self-employed and incurs $3,600 of business-related travel and entertainment expenses during 2019 in which she was away from home over- night. These business expenses include the following:

Airfare	$1,500
Taxi fare	100
Meals eaten alone while away from home on business	300
Laundry	50
Lodging	650
Business meals with customers at which business id discussed	500
Entertainment of customers	500
Total	$3,600

Mary also pays $1,000 of investment counseling fees and $500 of tax return preparation fees in the current year.

a. What is the total amount of Mary's deductible expenses for 2019?

b. Are the deductible expenses classified as for AGI or from AGI?