Which among these is NOT considered a common deduction?

Luxury car purchases are not considered a common deduction because the IRS typically only allows depreciation for vehicles used for business purposes rather than personal use. While taxpayers can deduct certain expenses related to work, healthcare, and education, the acquisition of a luxury car generally does not fall under common deductions unless it meets specific business use criteria.

Work-related expenses are common deductions as they can include costs directly associated with performing one's job. Health care expenses can also be deductible if they exceed a certain percentage of adjusted gross income, allowing taxpayers to recoup costs related to medical care. Educational expenses may qualify for deductions or credits based on the nature of the education, such as costs for courses that maintain or improve job skills.

In contrast, luxury car purchases do not meet the criteria for common deductions used for tax purposes, making this the correct response.