To Be Deductible as the Cost of Special Work Clothing

To be deductible as the cost of special work clothing or uniforms:

A) The clothing must not be suitable for everyday use and must be required as a condition of the job.
B) The clothing must be required as a condition of the job, but can also be suitable for everyday use.
C) The clothing need not be required as a condition of the job, but must not be suitable for everyday use.
D) Only the cost of the clothing is included; upkeep is not deductible.