Which of the following miscellaneous itemized deductions is not subject to the 2% of adjusted gross income limitation?

A) Unreimbursed employee business expenses.
B) Gambling losses up to the amount of gambling winnings.
C) Union or professional dues and subscriptions.
D) Tax return preparation fees.

Gambling Losses

Financial losses resulting from wagering transactions that can sometimes be deducted to offset gambling winnings for tax purposes.

Adjusted Gross Income

Adjusted Gross Income (AGI) is a measure of income calculated from your gross income and used to determine how much of your income is taxable after adjustments.

Unreimbursed Employee

Employees who have incurred work-related expenses that were not compensated by their employer.