Since TCJA suspended miscellaneous itemized deductions subject to the 2% floor, __________.

The IRC prohibits states from allowing taxpayers a deduction for employee business expenses.

Several states do not conform to the IRC and allow a deduction for employee business expenses.

The IRC prohibits states from using federal Form 2106 as a basis for a state's allowable deduction for employee business expenses.

All states recognize the federal mileage allowance for computing business travel expenses.