Designate by an R Is an Item Is a Deduction

Designate by an R is an item is a deduction FOR AGI or an M is an item is a deduction FROM AGI.
_____ a. Alimony paid
_____ b. Personal exemption
_____ c. Health savings account contribution
_____ d. IRA contribution
_____ e. Charitable contribution
_____ f. Personal property taxes
_____ g. Self-employed health insurance deduction
_____ h. Student loan interest
_____ i. Job hunting expenses
_____ j. State income taxes paid
_____ k. Penalty on early withdrawal of savings
_____ l. Tax preparation expense
_____ m. Theft loss
_____ n. Moving expenses
_____ o. Employee portion of health insurance premium