Leigh Pays the Following Legal and Accounting Fees During the Year

Leigh pays the following legal and accounting fees during the year: $\begin{array}{|l|c|}\hline \text { Legal fees in connection with a contract dispute in her trade or business } & \$ 8,800 \\\hline \text { Legal fees related to resolving a tax deficiency related to business } & 4,000 \\\hline \text { Tax return preparation fees: Allocable to Schedules A and B } & 1,000 \\\hline \text { Tax return preparation fees: Allocable to Schedule C } & 1,200 \\\hline \text { Legal fees incident to a divorce } &5,000 \\\hline\end{array}$ What is the total amount of her for AGI deduction for these fees?

A) $10,800
B) $14,000
C) $15,000
D) $20,000