Pub 463 https://www.irs.gov/pub/irs-pdf/p463.pdf explains what things are deductible....but TCJA took away unreimbursed employee business expenses for federal purposes, so unless your client lvies in a state that still allows them, he's out of luck.
♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
