Final answer:
Zach will not be able to deduct his miscellaneous itemized deductions of $450 because, under the Tax Cuts and Jobs Act of 2017, such deductions have been suspended for tax years 2018 through 2025.
Step-by-step explanation:
Zach has miscellaneous itemized deductions totaling $450. His AGI (Adjusted Gross Income) is $54,000. To determine Zach's deductible amount, we need to consider the tax laws and the fact that after the Tax Cuts and Jobs Act of 2017, miscellaneous itemized deductions subject to the 2% floor have been suspended for the tax years 2018 through 2025. This means that unless specifically allowed under the tax law, such items would not be deductible. Since the scenario does not specify any special circumstances, Zach would not be able to deduct his $450 of miscellaneous itemized deductions.