Which of the following is a true statement?

		Fees for tax preparation are included in miscellaneous itemized deductions subject to the 2 percent of AGI limitation.
		Reimbursed employee business expenses are included in miscellaneous itemized deductions subject to the 2 percent of AGI limitation unless the employer's reimbursement plan qualifies as an accountable plan.
		Fees for investment advice are included in miscellaneous itemized deductions subject to the 2 percent of AGI limitation.
		Unreimbursed employee business expenses are included in miscellaneous itemized deductions subject to the 2 percent of AGI limitation.
		All of the above are true.