Problem $6-27($LO $6-1)($Algo$)$

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Clem is married and is a skilled carpenter. Clem's wife, Wanda, works part time as a substitute elementary school teacher. Determine the amount of Clem's expenses that are deductible for AGI this year $($if any$)$ under the following independent circumstances:

Note: Leave no answer blank. Enter zero if applicable.

Problem $6-27$ Part$-$d $($Algo$)$

d$.$ Clem paid $$82$ to rent a safety deposit box to store his coin collection. Clem has collected coins intermittently since he was a child, and he expects to sell his collection when he retires.