Level 15

"The taxpayer must want the current deduction and will worry about the recapture when the time comes."


But there is no Current Deduction; that was repealed. And if you get reimbursed under an accountable plan, you also would not try to take a deduction, because you got reimbursed for it, so there would be nothing to deduct, even if it was allowed like back in the olden days.

"Level Up" is a gaming function, not a real life function.