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loan interest deductionChild tax creditEducator expenses deductionTuition and fees deduction&Retirement savings contribution credit(Self-employed health insurance deductionOrdinary dividends Health savings account deduction Alimony paidf* Estimate should be used with caution due to the small number of sample returns on which it is based.7NOTE: Detail may not add to totals because of rounding.!Business or profession net incomeBusiness or profession net loss'Sales of capital assets net gain in AGI'Sales of capital assets net loss in AGI=Earned income credit used to offset income tax before credits(Domestic production activities deduction Farm rental net income less loss Alternative motor vehicle credit?Sales of property other than capital assets, net gain less lossNumber of returnsReturns of heads of householdsReturns of surviving spousesReturns of single persons&Penalty on early withdrawal of savingsV(All figures are estimates based on samples money amounts are in thousands of 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