Peter Is a Plumber Employed by a Major Contracting Firm $\quad\$ 410$

Peter is a plumber employed by a major contracting firm.During 2013,he paid the following miscellaneous expenses: Unreimbursed employee business expenses $\quad\$ 410$
Union dues $\quad\$ 600$
Tax return preparation fee $\quad\$ 100$
Safe deposit box rental fee (used only forpersonal effects) $\quad\$ 20$ If Peter were to itemize his deductions for 2013,what amount could he claim as miscellaneous itemized deductions before applying the 2 percent of adjusted gross income limitation) ?

A) $700
B) $1,010
C) $1,110
D) $1,130
E) None of the above