Final answer:
The cost of paying a tax liability cannot be deducted as a miscellaneous itemized deduction. The costs for tax preparations, property appraisals for tax purposes, and legal fees to contest a tax liability were previously deductible subject to the 2% AGI floor, but payment of tax liabilities itself is never deductible.
Step-by-step explanation:
The tax-related expense which cannot be deducted as a miscellaneous itemized deduction subject to the 2% of Adjusted Gross Income (AGI) floor is b. the cost of paying a tax liability. Deductions for tax preparation fees, property appraisals for tax purposes, and legal fees related to contesting a tax liability were typically considered miscellaneous itemized deductions that were subject to the 2% AGI floor. However, the Tax Cuts and Jobs Act of 2017 eliminated the possibility to deduct these expenses for tax years 2018 through 2025. Nonetheless, paying your tax liability itself is not a deductible expense; only the associated costs of managing or contesting that liability may have been deductible in the past under the allowance for miscellaneous itemized deductions.