Mr. Papp paid the following professional fees:
To CPA for preparation of Form 1040...$4,200
To CPA for preparation of federal gift tax return...900
To attorney for drafting Mr. Papp's will...7,800
To attorney for estate tax planning advice...3,000
To attorney for advice concerning custody of Mr. Papp's minor grandson...750
To attorney for settling a dispute concerning a neighbor's barking dog...400
To what extent (if any) can Mr. Papp deduct each of these payments?