Because of the Tax Cuts and Jobs Act, under Federal tax law the employee business expenses deduction will be suspended starting in tax year 2018. However, California does not conform to the Federal suspension of all miscellaneous itemized deductions. Therefore, under California tax law valid employee business expenses that are deductible on the California income tax return for tax year 2018 include all of the following except: A. Expenses paid or incurred during the taxpayers tax year B. Expenses required to carry on a trade or business C. Expenses that are reimbursed by the taxpayers employer D. Expenses that are ordinary and necessary