Which of the following expenses is typically non-deductible?

The selection of personal expenses as typically non-deductible is accurate because personal expenses are generally regarded as costs incurred for personal living rather than for business or income-producing activities. The tax code does not allow the deduction of expenses that facilitate personal enjoyment or everyday living unless they specifically meet certain criteria for business or investment purposes.

Medical expenses, while sometimes subject to limitations or thresholds, can be deductible if they exceed a specific percentage of adjusted gross income, making them eligible under certain tax rules. Charitable donations to qualified organizations are also deductible, encouraging contributions to nonprofits. Similarly, mortgage interest on a primary residence is often deductible because it incentivizes home ownership and decreases taxable income for homeowners. These exceptions highlight the tax code's intent to promote certain expenses while excluding personal costs that do not contribute to generating income or supporting business activities.