Grace Is Employed as the Manager of a Sandwich Shop

Grace is employed as the manager of a sandwich shop. This year she earned a salary of $45,000 and incurred the following expenses associated with her employment:
What amount of miscellaneous itemized deductions can Grace claim on Schedule A if these are her only miscellaneous itemized deductions?

A) $150.
B) $1,050.
C) $550.
D) $200 if Grace was reimbursed $50 for her cooking class.
E) None of the abovE.The subscriptions and cooking class ($550) are deductible but this sum is reduced to zero by the 2 percent of AGI limitation ($900) .