Are taxpayers able to deduct the cost of tax preparation fees on their return? (Assume we're not considering a business expense component) Select one:

a. No, there are no longer any 2% of AGI miscellaneous deductions as a consequence of the passage of the TCJA.

b. Yes, as a 2% of AGI miscellaneous deduction on the Schedule A.

c. Taxpayers were never able to do this outside of business expenses connected to economic "Schedule income" activity.

d. On the federal, no. But they are able to be added to the state itemized deductions on Schedule CA.