Simulation Problem $3(12$ points$)$

For each of the following expenses, determine the correct amount of adjustment to income that should be reported on Schedule $1$ of Form $1040,$ individual income tax return.

$\backslash$table$[[$Expenses$,$Amount of deduction$],[$a$.$ $$450$ Lottery ticket purchases,$],[$b$.$ $$6,000$ Contribution to Traditional IRA,$],[$c$.$ $$1,200$ Interest expense on a student loan,$],[$d$.$ $$2,500$ Moving expenses,$],[$e$.$ $$3,000$ Self$-$employment taxes paid as a result of earnings from consulting business,$],[$f$.$ $$2,500$ Premiums covering insurance against loss of earnings,$],[$g$.$ $$1,800$ Medical insurance premiums paid by self$-$employed person,$],[$h$.$ $$700$ Insurance premiums paid on life,$],[$i$.$ $$500$ Penalty paid to bank on early withdrawal of savings,$],[$j$.$ $$6,500$ Federal income tax paid with Form $1040$ filed on April $15,],[$k$.$ $$1,500$ State income tax paid with a state income tax return filed on April $15,],[$l$.$ $$2,000$ contribution to taxpayer's health savings account,$]]$