The Tax Cuts and Jobs Act suspends all miscellaneous itemized deductions that are subject to the 2% floor for 2018. However, under California tax law which of the following items may a taxpayer claim on his or her California income tax return as an unreimbursed business expense for tax year 2018? Group of answer choices

Union dues and expenses

Work clothes and uniforms if required and not suitable for everyday use

Work-related education

All of the above