First of all: For AGI deductions are deductions from the gross income (wages & salaries, investment income, unemployment checks, etc.). The "for" AGI" deductions are also called "above the line" deductions. The resultant is the Adjusted Gross Income (AGI). Second: From AGI deductions are standard deductions (or itemized deductions shown on Schedule A). You recognized in your answer that a taxpayer should deduct the higher of the two below the line deductions; either Standard Deductions or Itemized Deductions. Good job with that. Bribes and kickbacks are unethical and illegal activities. The IRS does not allow any tax benefit for illegal activities conducted to carry out business deals. You recognized that kickbacks and bribes are not allowed
