State If the Following Miscellaneous Expenses Are

State if the following miscellaneous expenses are:
(1) subject to the 2 percent of AGI limitation,
(2) not subject to the 2 percent of AGI limitation, or
(3) not deductible.
a.Black pants worn by a theater manager
b.Investment management fees
c.Gambling losses to the extent of gambling winnings
d.A reader for a blind person used at work
e.A resume service used in finding another sales job for a sales representative