36. Which of the following expenses, if any, is/are deductible? a. Contribution to a Roth IRA. b. Costs involved in maintaining an office in the home by a self-employed insurance adjuster. Taxpayer's wife also used the office as a meeting place for her bridge club. C. Cost of moving to first job location. Taxpayer just graduated from college. d. Job-hunting expenses of a fishing guide to become an insurance salesman. e. None of the above