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Of the following, which one is a miscellaneous itemized deduction that is not subject to the 2 percent of AGI floor? employee business expenses. fees

Of the following, which one is a miscellaneous itemized deduction that is not subject to the 2 percent of AGI floor?

employee business expenses.

fees for investment advice.

tax preparation fees.

gambling losses to the extent of gambling winnings.

All of the above are subject to the 2 percent of AGI floor limit.

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