Which of the following expenses is deductible, but subject to the 2% limitation on Form 1040, Schedule A; Job Expenses and Most Other Miscellaneous Itemized Deductions?
A. A blue suit for an accountant
B. Appraisal fees on the sale of a personal residence
C. Uniforms for a UPS delivery person
D. The cost of hauling tools to work in the trunk of a car
is it B