Which of the following is not a section 212 deduction

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Section 212 addresses expenses for the production or collection of income and tax return preparation fees. Which of the following is not a Section 212 deduction?

A)A fee paid to a CPA for preparing a tax return
B)Interest expense on a personal residence
C)Repair expense on a rental house
D)Safe deposit box rental used to store stock certificates

Reference no: EM13134103

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