Which, If Any, of the Following Expenses Are Not Subject

Multiple Choice

Which, if any, of the following expenses are not subject to the 2%-of-AGI floor?

A) Safety shoes purchased by an plumber employed by a company.
B) Reimbursed employee expenses. Taxpayer-employee renders an adequate accounting to the employer.
C) Unreimbursed employee expenses.
D) Tax return preparation fee paid by a non-employed retiree.
E) None of these.