Which, if any, of the following expenses are not subject to the 2%-of-AGI floor?
1. None of the above.
2. Safety shoes purchased by a self-employed plumber.
3. Tax return preparation fee paid by a non-employed retiree.
4. Reimbursed employee expenses. Taxpayer-employee does not render an adequate accounting to the employer.
5. Unreimbursed employee expenses.
Self-employment expenses are deducted on the schedule C - not schedule A.