For the cost of special work clothing or uniforms to be deductible,

a$.$ it must not be suitable for everyday use and must be required as a condition of the job

b$.$ it must be required as a condition of the job, but can also be suitable for everyday use

c$.$ it need not be required as a condition of the job, but must be suitable for the job

d$.$ it need not be required as a condition of the job, but must not be suitable for everyday use