Which of the Following Expenses, If Any, Is/are Deductible

Multiple Choice

Which of the following expenses, if any, is/are deductible?

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.