Review each item below and classify it as For AGI, From AGI, orNot Deductible.Scenario:You've started a small consulting business, Side Hustle Consulting Co. During the first year of operations, the following expenses were incurred: Advertising on social media Business laptop and accounting software Professional clothing for client meetings Home landscaping Cell phone (75% business use) Business travel to visit a clientQuestions:1. Classify each item in the correct deduction category.2. Explain your reasoning for two of the classifications.3. Which of these expenses, if any, would require allocation between business and personal use?