Choice "C" is correct. Subscriptions to professional journals are miscellaneous itemized deductions subject to the 2% of AGI limitation.
Choice "d" is incorrect. Gambling losses to the extent of winnings are considered to be miscellaneous itemized deductions. However, they are not subject to the 2% of AGI limitation.
Choice "b" is incorrect. Medical expenses are a category of itemized deductions that are subject to a 10% AGI limitation (or 7.5% if age 65 or older).Choice "a" is incorrect. Moving expenses are an adjustment and not an itemized deduction.
