In $2024,$ miscellaneous itemized deductions are deductible only:$1)$ if they are miscellaneous itemized deductions that are not subject to the prior law $"2\backslash \%-$of$-$AGI floor"$\mathrm{.}2)$ if the taxpayer takes the standard deduction$\mathrm{.}3)$ if they fall below the limit on standard itemized deductions$\mathrm{.}4)$ None of these.