Choice "A" is correct. Tax return preparation fee is a miscellaneous itemized deduction subject to the 2% adjusted gross income (AGI) floor.
Choice "b" is incorrect. Medical expenses are itemized deductions not subject to the 2% adjusted gross income (AGI) floor, but instead are subject to a 7.5% AGI floor.
Choice "d" is incorrect. Charitable contributions are not subject to the 2% AGI floor.
Choice "c" is incorrect. Interest expense on a home mortgage, second home, or on investments are deductible as an itemized deduction not subject to the 2% adjusted gross income (AGI) floor.
