Which of the following is categorized as a work-related expense?

Professional development courses are categorized as a work-related expense because they directly contribute to the improvement of skills and knowledge that are pertinent to an individual's job. These courses are often necessary for employees looking to advance in their careers or fulfill continuing education requirements, and can include workshops, seminars, and formal education related to their field.

In contrast, personal commuting costs are not considered work-related expenses since they pertain to travel from home to work rather than job-related activities. Home mortgage interest is typically classified as a personal expense and is usually itemized on tax returns but does not directly relate to work. While entertainment expenses can sometimes be work-related, they are subject to specific regulations and guidelines regarding what is considered deductible, making them less straightforward compared to professional development courses. Thus, professional development stands out as an essential investment in one's career and is recognized as a legitimate work-related expense.