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Carol, a CPA is always required by her employer to wear to work either a gray or a blue business suit with matching shoes. Carol

Carol, a CPA is always required by her employer to wear to work either a gray or a blue business suit with matching shoes. Carol would never consider wearing her gray or blue suits and matching shoes anywhere other than work since she considers them uncomfortable as well as unattractive. Can Carol deduct the cost of the suits and shoes as special work clothing or uniforms? Explain.

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