Choice "C" is correct. Alimony payments are deductible to arrive at adjusted gross income (AGI). Charitable contributions, personal casualty losses, and unreimbursed business expenses of outside salespersons are all deductible from AGI as itemized deductions.
Choice "d" is incorrect. Charitable contributions are deductible from adjusted gross income as itemized deductions.
Choice "a" is incorrect. Personal casualty losses are deductible from adjusted gross income as itemized deductions.
Choice "b" is incorrect. Unreimbursed business expenses of outside salespersons are deductible from adjusted gross income as itemized deductions.