Which of the Following Expenses, If Any, Qualify as Deductible

Multiple Choice

Which of the following expenses, if any, qualify as deductible in 2018?

A) Contribution to a Roth IRA.
B) Costs involved in maintaining an office in the home by a self-employed insurance adjuster. Taxpayer's wife also uses the office as a meeting place for her bridge club.
C) Cost of moving to first job location. Taxpayer just graduated from college.
D) Job hunting expenses of a fishing guide to become an insurance salesman.
E) None of the above.