Eric is a licensed commercial pilot who works for Snipe Charter Jet Service. Typically, Eric, who lives near the airport, flies a charter out of Tupelo (MS), to either Las Vegas or Reno, spends several nights there, and then returns home with the same group. Snipe provides Eric with a travel allowance of $1,800 per month but requires no accountability. For the current calendar year, Eric had the following job-related expenses:
Meals ................................ $ 7,000
Lodging ............................. 10,000
Transportation (taxis, limos) ......... 500
Uniforms ............................. 1,300
Dry cleaning of uniforms ............ 400
Annual physical exam .............. 1,500
The uniforms are required to be worn on the job. The Federal Aviation Administration requires the annual physical exam for the maintenance of a commercial pilot's license. How may Eric treat these expenses for Federal income tax purposes?