Which of the following items would be an itemized deduction on Schedule A of Form 1040 that would not be subject to the 2%-of-AGI limitation?

a. Safe deposit box fee paid to store investment securities.

b. Tax return preparation fee.

c. Appraisal fee paid to assess the fair market value of land given to a qualified charity.

d. Hobby losses up to the amount of hobby income.

e. All of the above are subject to the 2%-of-AGI limitation.