Which of the following items would be an itemized deduction on Schedule A of Form 1040 not subject to the 2%-of-AGI floor?
A) Professional dues paid by an accountant (employed by Ford Motor Co. ) to the National Association of Accountants.
B) Gambling losses to the extent of gambling winnings.
C) Job hunting costs.
D) Appraisal fee paid to a valuation expert to determine the fair market value of art work donated to a qualified museum.
E) None of these.
Correct Answer:
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