Which of the following is deductible by a calendar-year taxpayer to arrive at adjusted gross income in the current year?

a. Unreimbursed dues to the AICPA by an employee of an accounting firm

b. Unreimbursed union dues by an employee of a company

c. 100% of the medical insurance expense of a self-employed individual

d. One-half of a net long-term capital loss in excess of a net short-term capital gain e. None of these

5. Which of the following is deductible by a calendar-year taxpayer to arrive at adjusted gross income in the current year? a. Unreimbursed dues to the AICPA by an employee of an accounting firm b. Unreimbursed union dues by an employee of a company c. 100% of the medical insurance expense of a self-employed individual d. One-half of a net long-term capital loss in excess of a net short-term capital gain e. None of these