Section 212 addresses expenses for the production or collection of income and tax return preparation fees. Which of the following is not a Section

Section 212 addresses expenses for the production or collection of income and tax return preparation fees. Which of the following is not a Section 212 deduction?A)A fee paid to a CPA for preparing a tax returnB)Interest expense on a personal residenceC)Repair expense on a rental houseD)Safe deposit box rental used to store stock certificates