Determine whether the following expenses are either deductible for AGI or from AGI or nondeductible on an employee’s return. Indicate whether the expenses are subject to the 2% nondeductible floor for miscellaneous itemized deductions.
a. Automobile expenses associated with commuting to and from work
b. Legal expenses incurred to prepare the taxpayer’s income tax return
c. Unreimbursed travel and transportation expenses
d. Qualified moving expenses of an employee