New client's prior tax preparer, who is a CPA, listed auto mileage as miscellaneous expense for the past 2 years and  I have my suspicions as to why.   This is not the proper category, as it should have been on the Car Expenses Worksheet. I need to put it in the proper category.  Will this be a red flag to the IRS?  Or was it ok to list as miscellaneous and I missed that instruction???