During the 2012 tax year, Irma incurred the following expenses:

Union dues..............................................................$275

Tax return preparation fee...............................................125

Brokerage fees for the purchase of stocks..............................35

Uniform expenses........................................................300

If Irma's adjusted gross income is $22,000, calculate her miscellaneous deductions on the section of Schedule A of Form 1040 below.

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Job Expenses 21 Unreimbursed employee expenses-job travel, union dues, and Certain Miscellaneous (See instructions.) Deductions 22 Tax preparation fees - job education, etc. Attach Form 2106 or 2106-EZ if required. 21 23 Other expenses-investment, safe deposit box, etc. List type and amount 23 24 25 Enter aount from Form 1040, line 38 25 27 Subtract line 26 fromline 24. If line 26 is more than line 24, enter -0- . . .27