During the 2014 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 not reimbursed by her employer....    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 Miscellaneou (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 24 Add lines 21 through 23············ 25 Enter amount from Form 1040, line 38 25 26 Multiply line 25 by 2% (02) . . -.. . - . 27 Subtract line 26 from line 24. If line 26 is more than line 24, enter-0-27 26