Jay has job-related expenses as an employee at his company. He is unsure if he can deduct these expenses, and would like to know if this is allowed. He also has questions pertaining to charitable contributions he would like to make to his favorite charity. He comes to you for tax planning advice, and would specifically like to know the following:

1) Is Jay allowed to deduct unreimbursed job-related expenses , and what are the requirements that must be met in order to claim these job-related expenses on Jay's tax return?

2) If Jay donates property other than cash to a qualified organization, how much can be claimed as a deduction? What if the property donated has appreciated in value prior to Jay actually making the donation?

in regard to USA.