In each of the following independent cases, indicate the amount
deductible for AGI,
deductible from AGI, and
deductible neither for nor from AGI before considering income limitations or the standard deduction.
Note: Leave no answer blank. Enter zero if applicable.
Timothy, a plumber employed by ACE Plumbing, spent $147 for small tools to be used on his job, but he was not reimbursed by ACE.