Which, if any, of the following expenses qualify for deductibility? (a) Cost of clown clothing. Taxpayer makes his living performing at benims children's birthday parties. 000,002 (b) Cost of nursing refresher course. Taxpayer, a registered nurse, quit nursing 15 years ago to raise a family. Job hunting expenses. Taxpayer, a professional golfer, is trying to find employment as a stock broker. None of the above. .000 (c) (d)