1. which of the following is not a miscellaneous itemized deduction subject to the 2% AGI floor?

a. safety-deposit box rent

b. tax preparation fees

c. gambling losses

d. unreimbursed employee travel expenses

e. all of the above

2. which form should be completed by the taxpayer in support of a regular employee's business expense deduction?

a. form 2106

b. form 3903

c. form 4782

d. schedule a

e. none of the above