D is corrent. The cost of uniforms not adaptable to general use (specialized work clothes), union dues, unreimbursed auto expenses, and the cost of income tax preparation are all miscellaneous itemized deductions. The preparation of a will is personal in nature, and is not deductible.
A is incorrect. Deductible expenses must be reduced by 2% of AGI. A is incorrect. Deductible expenses must be reduced by 2% of AGI. A is incorrect. Deductible expenses must be reduced by 2% of AGI.
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