During the 2016 tax year, Irma incurred the following expenses:

Union dues ......................................................................... $247

Tax return preparation fee ................................................. 150

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

Uniform expenses not reimbursed by her employer ..... 310

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 Othor exponses-investment, safe deposit box, eto. 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% (0.02).26 27 Subtract line 26 from line 24. If ine 26 is more than line 24, enter0 27