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income tax

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Which of the following expenses is deductible, but subject to the 2% limitation on Form 1040, schedule a;job expenses and most other miscellaneous itemized deductions?

a. a blue suit for an accountant
b. appraisal fees on the sale of a personal residence
c. uniforms for a UPS delivery person
d. the cost of hauling tools to work in the trunk of a car

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