Nonpassive portfolio income generally includes all of the following EXCEPT: Dividends. Interest. Rental real estate income. Royalties not derived in the ordinary course of a trade or business. Mark for follow up Bree resides in a state that allows an itemized deduction for employee business expenses under the pre-TCJA rules. Bree incurred all of the following expenses this year in relation to hor employment. Which is deductible on her state roturn? Cost of business suits. (In her personal life, Bree prefers jeans and t-shirts.) Tuition paid to the local community college to take a course on painting with watercolors. Bree took the course because painting is Cost of regular haircuts and manicures. a hobby of hers. It is unrelated to her job. Union dues