Which expense, both incurred and paid in the same year, can be claimed as an...

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Accounting

Which expense, both incurred and paid in the same year, can be claimed as an itemized deduction subject to the two percent-of-adjusted-gross-income floor?

a. Employee's unreimbursed business car expense.

b. Self-employed health insurance.

c. Employee's unreimbursed moving expense.

d. One-half of the self-employment tax.

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