Which of the following deduction items are subject to the 2% nondeductible floor applicable to miscellaneous itemized deductions?
a. Investment counseling fees
b. Fees for tax return preparation
c. Unreimbursed professional dues for an employee
d. Gambling losses
e. Interest on a personal residence
f. Unreimbursed employee travel expenses
g. Reimbursed employee travel expenses (an adequate accounting is made to the employer and any excess reimbursement must be repaid)
h. Safe deposit box rental expenses for an investor