Match Each Statement with the Correct Term Below

Match each statement with the correct term below.
-Associated with

A) Not deductible.
B) Short-term capital loss.
C) Limited to $25 per person.
D) Deductible as an ordinary loss
E) Only 50% of the cost is deductible.
F) Must be away from tax home overnight to be deductible.
G) General area where a taxpayer conducts principal activity.
H) If the "directly-related" test fails;this test may allow the deduction.