Which of the following would not result in a business expense deduction for a self-employed...

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Accounting

Which of the following would not result in a business expense deduction for a self-employed taxpayer's uniforms or special clothing?
a. A clown buys their costume.
b. A scientist buys their hazmat suit.
c. A mascot buys their costume.
d. A traveling salesperson buys a new coat.

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