Mattie and Elmer Are Separated and Are in the Process

Essay

Mattie and Elmer are separated and are in the process of obtaining a divorce. They incur legal fees for their respective attorneys with the expenses being itemized as follows:
$\begin{array}{lrr}\text { For } & \text { Mattie } & \text { Elmer } \\\text { General costs of the divorce } & \$ 3,500 & \$ 3,000 \\\text { Determination of dependency exemptions } & 1,500 & -0- \\\text { Property settlement tax consequences } & {400}&{1,500}\\&\$5,400&\$4,500\end{array}$
Although there is no requirement that he do so, Elmer pays Mattie's lawyer as a gesture of the positive feelings he still has for her.
a. Determine the deductions for Mattie and for Elmer.
b. Classify the deductions as for AGI and from AGI.