Choice "A" is correct. Employee business expenses are a miscellaneous itemized deduction subject to the 2% of adjusted gross income (AGI) floor.
Choice "b" is incorrect. Gambling losses up to the amount of gambling winnings are not a miscellaneous itemized deduction subject to the 2% of adjusted gross income floor. Those losses may offset gambling winnings up to the amount of the winnings (without a further reduction of the item). Any additional gambling losses are not deductible at all and do not carry forward).
Choice "c" is incorrect. Medical expenses are an itemized deduction not subject to the 2% of adjusted gross income floor (they are subject to a 7.5% floor).
Choice "d" is incorrect. Real estate taxes are an itemized deduction not subject to the 2% of adjusted gross income floor.