velma and bud divorced. velma's attorney fee of $5,000 is allocated as follows: general representation in obtaining the divorce $1,500 services in obtaining custody of the child 900 services in settlement of martial property 600 determining the tax consequences of: dependency deduction for child 700 tax consequences of property settlement 1,300 of the $5,000 velma pays to her attorney in 2022, the amount she may deduct as an itemized deduction is: