Fundamental tax 2012
posted by Lourane .
trade or business expense are treated as:
a. deductible only if the activity had substantal income
b. an itemized deduction if not reimbursed
c deductible as itemized deductions subject to the 2% AGI
d. deductible as for AGI deduction
Probably (b), but you should double-check with whatever you're using for a textbook or study materials.