5. The Tax Cuts and Jobs Act suspends all miscellaneous itemized deductions that are subject to the 2% floor for 2020. However, under California tax law which of the following items may a taxpayer claim on his or her California income tax return as an unreimbursed business expense for tax year 2020? a. Union dues and expenses b. Work clothes and uniforms if required and not suitable for everyday use c. Work-related education d. All of the above

5. The Tax Cuts and Jobs Act suspends all miscellaneous itemized deductions that are subject to the 2% floor for 2020 . However, under California tax law which of the following items may a taxpayer claim on his or her California income tax return as an unreimbursed business expense for tax year 2020 ? a. Union dues and expenses b. Work clothes and uniforms if required and not suitable for everyday use c. Work-related education d. All of the above