Magda Micale, a public school teacher with adjusted gross income of $10,000, paid the following items in 2007 for which she received no reimbursement:
|
Initiation fee for membership in teachers’ union |
$100 |
|
Dues to teachers’ union |
180 |
|
Voluntary unemployment benefit fund contributions to union-established fund |
72 |
How much can Magda claim in 2007 as allowable miscellaneous deductions on Schedule A of Form 1040?
- $ 80
- $280
- $252
- $352