Classify each of the following expenditures paid in 2022 as a deduction for AGI, a deduction from AGI, or not deductible:

a. Roberto gives cash to his father as a birthday gift.

b. Sandra gives cash to her church.

c. Albert pays Dr. Dafashy for medical services rendered.

d. Mia pays alimony to Bill according to a divorce decree entered the previous year.

e. Rex, who is self-employed, contributes to his pension plan.

f. Bonita pays expenses associated with her rental property.