Although both types of deductions reduce taxable income, deductions for adjusted gross income are always deductible.  Taxpayers who incur allowable deductions from adjusted gross income may not receive the full advantage of the deduction.  First, even though an allowable expense may be incurred, if the taxpayer’s total itemized deductions do not exceed the standard deduction amount, then the taxpayer will deduct the standard deduction and receive no benefit from the allowable expenses.  Second, many of the deductions are subject to limitations based on the taxpayer’s adjusted gross income.  For example, the deduction for medical expenses is reduced by 7 1/2% of the taxpayer’s adjusted gross income.  Thus, many of the allowable deductions from adjusted gross income are not deductible in full.  In addition, total itemized deductions are subject to a reduction rule when the taxpayer’s adjusted gross income exceeds a specified amount, further lowering the value of such deductions.  Lastly, given the reductions based on adjusted gross income, any deductions for adjusted gross income have the effect of making the allowable deductions from adjusted gross income larger