Which of the Following Is Not a True Statement About

Which of the following is not a true statement about itemized deductions?

A) Medical expenses are allowed as itemized deductions only to the extent that they exceed 7.5 percent of AGI.
B) Miscellaneous deductions for gambling losses to the extent of gambling winnings are not subjected to the usual 2 percent of AGI floor ordinarily used for miscellaneous deductions such as tax preparation fees,investment expenses and job hunting expenses.
C) Personal casualty losses are only allowed as itemized deductions if they exceed 20 percent of the taxpayer's AGI.
D) Property taxes on second residences are deductible as itemized deductions.