Which of the following is not deductible in 2020? a. Moving expenses in excess of reimbursement. ob. Allowable hobby expenses in excess of hobby income. C. Tax return preparation fees of an individual. d. All of these choices are correct. Personal casualty gains are allowed to offset personal casualty losses. Currently, if an excess casualty loss results, it is not deductible unless attributable to a Federally declared disaster. True False