Which,if Any,of the Following Expenses Are Not Subject to the 2%-Of-AGI

Which,if any,of the following expenses are not subject to the 2%-of-AGI floor?

A) Safety shoes purchased by a self-employed plumber.
B) Unreimbursed employee expenses.
C) Reimbursed employee expenses.Taxpayer-employee does not render an adequate accounting to the employer.
D) Tax return preparation fee paid by a non-employed retiree.
E) None of the above.