Jessica is a U.S. Army Reservist and in 2022 traveled 130 miles each way to serve duty at a local military installation. She was required to report four times in 2022, two times before June 30 and two times after. Her normal route from home to the base included a $1.75 toll each way. Jessica’s for AGI deduction for these costs is:

a. $0

b. $622.40

c. $596.40

d. $643.00

e. $643.20