Determine if the following is:

A$.$ FOR AGI Deduction

B$.$ FROM AGI Deduction

C$.$ A credit

D$.$ Not Deductible

House insurance on a personal residence.

Legal fees incurred in a business.

Tuition incurred in the first two years of college.

Legal fees incurred to prepare a will.

$$2,000$ of expenses paid to Kindercare for the care

of a $4$ year old child.

Legal fees incurred to adopt a child.

House insurance premiums on a rental house.

Room and board costs incurred to attend college.

Income taxes paid to a foreign government.

Tuition for graduate school.

State income taxes withheld.

Legal fees for a divorce.

$$3,000$ of expenses paid to Kindercare for the care of

a $15$ year girl.

Depreciation on a rental house.

Depreciation on a personal residence.