Cecelia Is a Loan Officer for the Hibernia Street Bank

Cecelia is a loan officer for The Hibernia Street Bank.Her adjusted gross income for the current year is $85,000.Cecelia incurs the following unreimbursed expenses during the current year:
$\begin{array}{lr}\text { Dues to loan officer association } & \$ 20 \\\text { Subscriptions to professional journals } & 475 \\\text { Parking at work } & 2,260 \\\text { Entertaining clients } & 850 \\\text { Business clothes } & 1,400 \\\text { Tax return preparation fee } & 950 \\\text { Legal fees related to tax issue on a prior year tax return } & 1,650 \\\text { Safe deposit box rental } & 80 \\\text { Investment fees } & 640\end{array}$
What is Cecelia's allowable miscellaneous itemized deduction?

A) $1,390
B) $3,040
C) $4,740
D) $7,265
E) $8,965