Sophia and Jacob are married and file a joint return. The return for 2013 included a Form 2106 for each of them. The return for 2014, however, included a Form 2106 and a Schedule C. In terms of employment status, what could have changed? Yolanda is employed but is not reimbursed by her employer for her job-related expenses. If Yolanda always claims the standard deduction, she can never deduct any of these expenses. Do you agree with this conclusion? Explain.