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Rachel wants to prepare and file her own tax returns for the last two tax years. She soon realized that she could deduct some expenses

Rachel wants to prepare and file her own tax returns for the last two tax years. She soon realized that she could deduct some expenses without itemizing her deductions on Schedule A for the 2020 and 2021 tax years. Which of the following expenses qualify for such deductibility in 2020 and 2021?

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