Daniel, age $38,$ is single and has the following income and expenses in $2023$:

Salary income

Net rent income

Dividend income

Payment of alimony $($divorce finalized in March $2021)$

Mortgage interest on residence

Property tax on residence

Contribution to traditional IRA $($assume the amount is fully deductible$)$

Contribution to United Church

Loss on the sale of real estate $($held for investment$)$

Medical expenses

$$65,000$

$6,000$

$3,500$

$12,000$

$9,900$

$1,200$

$6,000$

$2,100$

$2,000$

$3,250$

$2,300$

$5,800$

Daniel's standard deduction for $2023$ is $$13,850.$

a$.$ In order to calculate Daniel's AGI, classify the following expenses as either "Deductible for AGI", "Deductible from AGI", or "Not deductible".

Payment of alimony $($divorce finalized in March

Not deductible $$

Martnane interect on recidence

Deductible from AGI