However, the following is also in the Form 8960 instructions (with a caution icon):
Miscellaneous itemized deductions suspended for tax years 2018 through 2025. Miscellaneous itemized deductions under section 67 are not allowed for tax years beginning after 2017 and before 2026. See section 67(g).
See https://www.irs.gov/instructions/i8960#idm139952759606896
Note that investment advisory fees are miscellaneous itemized deductions.
