Julius Is an Employee of a Large Consulting Firm What Is Julius's Miscellaneous Itemized Deduction?
A)$14,000
B)$16,000
C)$21,000
D)$22,000

Julius is an employee of a large consulting firm.During the year he incurs the following expenses in his job,none of which are reimbursed by his employer.Julius's adjusted gross income is $100,000 before considering these expenses.
$\begin{array}{ll}\text { Commuting between his home and office } & \$ 3,000 \\\text { Local travel to and from his \underline{office} to visit clients } & \$ 4,000 \\\text { Local travel to and from his home to visit clients } & \$ 3,000 \\\text { Legitimate business entertainment of clients } & \$ 8,000 \\\text { Hotels accommodations while on business travel } & \$ 3,000 \\\text { Meals while away from home on business travel } & \$ 2,000 \\\text { Subscription fees for publications directly related to his employment } & \$ 1,000 \\\text { Cost of professional wardrobe } & \$ 7,000\end{array}$
What is Julius's miscellaneous itemized deduction?

A) $14,000
B) $16,000
C) $21,000
D) $22,000
E) None of the above