Please do no cheat the previous answer, this was not correct,
The Trump tax changes (i.e., the TCJA) allows deductions (either as a FOR or FROM AGI Deduction) for all of the following except:
Multiple Choice
All of these are allowed deductions under the TCJA
Casualty losses on personal use assets in a Presidentially-Declared Disaster Area.
Unreimbursed employee business expenses.
Penalties for the early withdrawal of savings.
Gambling losses
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