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 in 2019 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.
Determine the deductions for Mattie and for Elmer.