For tax years from 2018 to 2025, which of the following items can taxpayers itemize to the extent their expenses exceed 2% of their AGI?

Itemized deductions that exceed 2% of a taxpayer's Adjusted Gross Income (AGI) are typically subject to limitation under the Tax Cuts and Jobs Act, which was enacted in December 2017 and affects tax years from 2018 to 2025.

For the given time frame, the items that can be deducted on a taxpayer's return as itemized deductions are determined by specific rules. Among those, certain deductions such as medical expenses can be itemized, but they are subject to a threshold of 7.5% of AGI to qualify for deduction.

Additionally, state and local taxes (SALT), while potentially itemizable, are limited to a combined deduction of $10,000 due to changes in the law. Mortgage interest remains fully deductible for qualified residences under current law, but it does not interact with the 2% AGI limitation.

Since none of these options provide an itemizable expense that exceeds the 2% threshold specifically, the correct answer reflects that none applies in this designated category for the specified tax years. Therefore, the conclusion that none of the above items is correct regarding the specific condition of itemization exceeding 2% of AGI is accurate.