You can indeed put a portion of your tax return preparation fees under Schedule C but can only include the total fees if you have no other form of income. The fees are what you paid in 2016, not 2017.
The 2% threshold for Miscellaneous expenses doesn't have anything at all to do with Self-Employed expenses. The miscellaneous expenses you're talking about are for job-related expenses, meaning income for which you receive a W-2. Self-Employment expenses are entered as part of your Schedule C interview and the expenses are listed under each category such as Supplies and Office expenses. You're mixing apples and oranges.
