Peter Is a Plumber Employed by a Major Contracting Firm

Peter is a plumber employed by a major contracting firm. During the current year, he paid the following miscellaneous expenses: If Peter were to itemize his deductions for the current year, what amount could he claim as miscellaneous itemized deductions (before applying the 2 percent of adjusted gross income limitation) ?

A) $100
B) $550
C) $1,070
D) $1,150
E) None of the above