When all else fails, read the instructions. 

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Deductions subject to AGI limitations
under section 67 or section 68. Any
deduction allowed against net investment
income that, for purposes of computing
your regular income tax, is subject to
either the 2% floor on miscellaneous
itemized deductions (section 67) or the
overall limitation on itemized deductions
(section 68) is allowed in determining net
investment income, but only to the extent
the items are deductible after application
of both limitations.
Miscellaneous itemized
deductions suspended for tax
years 2018 through 2025.
Miscellaneous itemized deductions under
section 67 are not allowed for tax years
beginning after 2017 and before 2026.
See section 67(g).