Resolution?  There wasn't any issue.  For federal purposes, miscellaneous itemized deductions died a couple of years back.  

As side note, they are saving on commuting costs, lunches, clothing, etc, so why do they need to deduct expenses they were already paying for before COVID hit?

No, but we're still working on resolution of whether dog food for the new puppy is deductible.  

Is it a gaurd dog?

[Bob, have you been around here long enough to remember the infamous "Gaurd dog" discussion?]

No, of course not, it's an "emotional support" puppy. 

I have prepared some returns claiming dog food and veterinary expenses as a medical expense, for my clients with impaired vision and trained canines.  

Gaurd dogs and "what does under 24 mean" are popular discussion topics for those of us that have been here since dirt.