Which, If Any, of the Following Expenses Is Subject to the 2%-Of-AGI

Multiple Choice

Which, if any, of the following expenses is subject to the 2%-of-AGI floor?

A) Gambling losses (to the extent of gambling gains) .
B) Moving expenses (not reimbursed by employer) .
C) Teaching supplies (in excess of $250) purchased by a fifth grade teacher.
D) Union dues of self-employed machinist.
E) None of these.