For tax years beginning after December 31, 2017 until January 1, 2026, a taxpayer can claim itemized deductions for certain miscellaneous itemized deductions to the extent that the taxpayers total miscellaneous expenses exceed 2% of the taxpayers adjusted gross income (AGI) for which of the following items?

A. Expenses an individual taxpayer incurs for tax preparation

B. Expenses an individual taxpayer incurs for other tax-related services such as tax counsel fees and appraisal fees

C. Expenses an individual taxpayer incurs while looking for a new job

D. None of the above