Zack is employed as a full-time airport security guard. This year Zack's employer transferred him from Dallas to Houston. At year-end, Zack discovered a number of unreimbursed expenses related to his employment in Dallas prior to his move to Houston. Identify which expenses are deductible and whether the deductions are for or from AGI.
Cost of bus transportation from his home to the airport ...................... $150
Subscription to Journal of Security Guards .................................... 52
Lunch with colleagues ............................................................ 195
Cost of self-defense course at local community center ....................... 500
Cost of lunch with supervisor during evaluations ............................. 383
Total ...............................................................................$1,280