Which of the Following Legal Expenses Are Deductible for AGI

Multiple Choice

Which of the following legal expenses are deductible for AGI?

A) Incurred in connection with a trade or business.
B) Incurred in connection with rental or royalty property held for the production of income.
C) Incurred for tax advice relative to the preparation of an individual's income tax return.
D) Only a. and b. qualify.
E) a., b., and c. qualify.