What is true regarding Melissa's work-related expenses in 2023 for using a reader?

The correct answer indicates that Melissa can deduct her work-related expenses for using a reader, as these expenses are deemed necessary for her job. In the context of tax deductions, necessary expenses are those that are directly related to and essential for performing one's job duties. If Melissa's use of the reader is essential for her work—perhaps because it enables her to perform tasks that she could not otherwise do—then these expenses are considered ordinary and necessary.

It’s important to understand that necessary expenditures directly correlate with the requirement to perform job functions adequately. This aligns with tax regulations that allow deductions for expenses that are appropriate and helpful for producing income. In this case, since the expense facilitates her ability to work effectively, it meets the criteria for deduction under tax law.

Other options would not apply to Melissa's situation. For instance, the idea that expenses are subject to a 2% floor would typically pertain to miscellaneous itemized deductions, which have been limited or eliminated for certain taxpayers under tax reforms. Additionally, being self-employed does not inherently prevent someone from deducting business-related expenses; often, self-employed individuals can deduct many expenses necessary for their business operations. Finally, the location of use concerning whether expenses are incurred at work versus away from it is not typically