How does this section of the 1040 impact the personal tax return? What are exceptions or disaloud items concerning this tax item?

https://www.irs.gov/uac/about-publication-17-chapter-38-useful-items

Please follow link to choose two topics for Paper. Please Write a Three page paper on any tax subject found at the IRS cite link. Please include about each:

What were the facts on the tax items?
How does this section of the 1040 impact the personal tax return?
What are exceptions or disaloud items concerning this tax item?
How can you apply this to your own finances?
Please use Times New Roman, 12 font, double spaced, APA or MLA style. Please include two outside source and works cited or reference page