Bruce is employed as an executive and his wife, marie, is a self-employed realtor. besides bruce's salary, bruce and marie own a warehouse that they rent to a local business for storage. this year they paid $1,250 for electric service in the warehouse. marie also paid self-employment tax of $6,200 and bruce had $7,000 of social security taxes withheld from his pay. marie paid $45 fee to rent a safe deposit box to store records associated with her realty operation. which of the following is a true statement?
a. one-half of the social security tax is deductible for agi.
b. only the electric bill is deductible for agi.
c. the self-employment tax is not deductible.
d. the safe deposit fee and the electric bill are deductible for agi.
e. none of these is true.