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 include with her other allowable itemized deductions?

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