Questions: Andy operates a shoe-shining business as a sole proprietorship, and he also collects a salary from another employer. During 2022, Andy paid a total 2,000 in tax preparation fees, of which 1,500 was related to his shoe-shining business. How much of these costs can Andy deduct in 2022? 0. Tax preparation fees are not deductible. 1,500 as a FOR AGI deduction. 1,500 as a FROM AGI deduction. 2,000 as a FROM AGI deduction.

The answer is the second one: $1,500 as a FOR AGI deduction.

Explanation for each option:

1. \$0. Tax preparation fees are not deductible.

   • This is incorrect. Tax preparation fees related to a business are deductible.

2. \$1,500 as a FOR AGI deduction.

   • This is correct. The $1,500 related to Andy's shoe-shining business can be deducted as a business expense, which is a deduction for AGI (Adjusted Gross Income).

3. \$1,500 as a FROM AGI deduction.

   • This is incorrect. Business-related tax preparation fees are deducted for AGI, not from AGI.

4. \$2,000 as a FROM AGI deduction.

   • This is incorrect. Only the portion of the tax preparation fees related to the business ($1,500) is deductible, and it is deducted for AGI, not from AGI.

Summary: Andy can deduct $1,500 of the tax preparation fees as a FOR AGI deduction in 2022, as this amount is related to his shoe-shining business.