Which of the following expenses would be deductible as a miscellaneous itemized deduction subject to the 2% AGI floor?

a. The taxpayer’s cost of a special listening device that allows a deaf taxpayer to work at his present job.

b. The costs to rent a safe deposit box at the bank to store the taxpayer’s investments.

c. Job hunting expenses by a stay-at-home mom who wants to re-enter the workforce after a 6-year absence.

d. A parking ticket incurred on a business trip in a town the taxpayer was unfamiliar with.