Solution:
Gross income	: 262000  
a) Ordinary and necessary business expenses	
amount                                      explanation
108850                          Ordinary expenses associated with Jeremyâs                              
                                          business (42250+47700+18900)
b) Unreimbursed  employment expenses	
amount                                      explanation
   -                        Un reimbursed employee business expenses 
                                   are deductible from AGI not for AGI
c) Real property taxes and investment  expenses. 
amount                                      explanation
    -                                 Taxes and investment expenses 
                                       are deductible from AGI not for AGI
d) Rental expenses	
amount                                      explanation
8590                       Rental expenses are deductible for 
                         AGI even though they aretechnically investment or
                                   production of income expenses.
e) Self-employed  health insurance	
amount                                      explanation
4590                       Jeremy may deduct all the costs of his 
                                    health insurance because he is not eligible 
                                           for health plan
f) Self- employment  taxes	
amount                                      explanation
1295                         ½ of self-employment taxes allowed
                                                  as for AGI deduction
g) Alimony	
amount                                      explanation
   5180                                Alimony is allowed for AGI deductions
h) Donations	
amount                                      explanation
   -                                 Charitable contributions are from 
                                               not for AGI deductions
Total for AGI  deductions	Amount
                                                 128505  
AGI                                          135495