Job-Seeking Expenses Are Deductible If Incurred by an Individual Who

Job-seeking expenses are deductible if incurred by an individual who is presently employed and looking for work in the same trade or business:

A) Only if the individual actually finds a new job
B) Regardless of whether the individual finds a new job
C) If the expenses relate to the individual's first job
D) Both (a) and (b)