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) Qualified tuition expenses under § 222.
B) Contribution to traditional IRA.
C) Cost of a CPA exam review course-taxpayer just began employment with an accounting firm.
D) Office in the home deduction for a self-employed taxpayer.
E) None of the above.