Harold Brodsky is an electrician employed by a contracting firm. His adjusted gross income is $25,000. During the current year he incurred and paid the following expenses:

Use of personal auto for company business (reimbursed by employer for $200)

$300

Specialized work clothes

550

Union dues

600

Cost of income tax preparation

150

Preparation of will

100

If Brodsky were to itemize his personal deductions, what amount should he claim as miscellaneous deductible expenses?

  1. $ 800
  2. $ 900
  3. $1,500
  4. $1,700