Problem $6-53($LO $6-2)($Static$)$

Simon lost $$5,000$ gambling this year on a trip to Las Vegas. In addition, he paid $$2,000$ to his broker for managing his $$200,000$ portfolio and $$1,500$ to his accountant for preparing his tax return. In addition, Simon incurred $$2,500$ in transportation costs commuting back and forth from his home to his employer's office, which were not reimbursed. Calculate the amount of these expenses that Simon is able to deduct $($assuming he itemizes his deductions$).$

Deductible amount