If Tina Tax preparer is trying to computer her client's adjusted gross income, which of the following will not be considered miscellaneous itemized deductions?

As an armed forces reservist, the deduction Tommy claims for his expenses paid or incurred in performing services as an employee are not miscellaneous itemized deductions.

As a fee-basis state government official, the deduction Tommy claims for his expenses paid or incurred in performing services as an employee are not miscellaneous itemized deductions.

As an eligible educator, the deduction Tommy claims for his expenses paid or incurred in performing services as an employee are not miscellaneous itemized deductions.

All of these are not miscellaneous itemized deductions for purposes of computing the taxpayer's adjusted gross income.