[11] Which of the following is deductible by a calendar-year taxpayer to arrive at adjusted gross income in the current year?

A. Unreimbursed dues to AICPA by an employee of an accounting firm.

B. Unreimbursed union dues by an employee of a company.

C. 100% of the medical insurance expense of a self-employed individual.

D. One-half of a net long-term c