(no charitable deduction for non-cash contributions due to lack of substantiation; deduction allowed for tax return preparation fees but limited to 2 percent of AGI floor; no deduction for legal expenses allowed that related to landlord/tenant dispute (personal in nature); no casualty loss deduction for water damage because of failure to show that insurance claim had been resolved during year at issue and no substantiation of unreimbursed loss, and petitioner failed to show what items were compensated by insurance and/or the FMV of any property at time of casualty).