Michael Is a Lawyer for a Large National Law Firm

Michael is a lawyer for a large national law firm. His employer requires him to wear expensive latest style business suits to work. Michael would not normally purchase such expensive suits and he does not wear them privately. Which of the following statements is true?

A) A full deduction is allowable for Michael's clothing purchases of expensive suits
B) Michael should be able to claim a deduction for the difference in the costs of these expensive suits compared to the types of suits that he would normally buy
C) No deduction is allowable for Michael's clothing purchases of expensive suits
D) A full deduction is allowed because Michael would lose his job if he did not comply