Explain how the names for these two types of deductionsdeveloped as well as the

Explain how the names for these two types of deductionsdeveloped as well as the fundamental differences between the twotypes of deductions and the general types of deductions that fallwithin each category. In particular focus on the different taxconsequences that each might have any applicable limitations andthe significance of being classified as a from AGI deductioninstead of for AGI.