Which, If Any, of the Following Expenses Are Deductible

Multiple Choice

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

A) Safety shoes purchased by an plumber employed by a company.
B) Bottled water purchased by a gig driver for passengers.
C) Unreimbursed employee expenses.
D) Tax return preparation fee paid by a non-employed retiree.
E) None of these.