For each item in the left column, determine whether it can be an above-the-line deduction, a deduction from AGI to arrive at taxable income, or neither. Select from the option list provided.

Item	Allowable Deduction
1. Unreimbursed expenses incurred by an eligible educator for books and supplies used in the classroom
2. Unreimbursed direct moving expenses incurred for qualified active-duty military relocation
3. Payments for child support
4. Alimony payments made pursuant to a divorce finalized before 2019
5. Charitable contributions made to qualified organizations
6. Qualified medical expenses that exceed 10% of AGI
7. Interest paid on qualified educational loans
8. State income taxes paid