Rita, a Single Employee with AGI of $100,000 Before Consideration

question 60

Essay

Rita, a single employee with AGI of $100,000 before consideration of the items below, incurred the following expenses during the year, all of which were unreimbursed unless otherwise indicated:
$\begin{array}{ll}\text { Transportation expenses for business trip } & \$ 3,000 \\\text { Registration fees for business conference } & 700 \\\text { Business-related meals and entertainment } & 700 \\\text { Country club dues (used } 60 \% \text { for business) } & 4,000 \\\text { Local meals eaten alone during regular business hours after visiting client } & 400 \\\text { Qualified moving expenses } & 1,000 \\\text { Tax return preparation fees } & 900 \\\text { Safe deposit box rental for stock certificates } & 50\end{array}$ In addition, Rita paid $300 for dues to her professional business association. The company reimbursed her after she submitted the appropriate documentation for the dues. What is Rita's net miscellaneous itemized deduction for the year after application of all relevant limitations?

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Definitions:

Behaviorism

A school of psychology that seeks to define psychological research in terms of observable measures emphasizing the scientific study of behavior.

Objectivity

The quality of being unbiased, unprejudiced, and based on observable phenomena and facts.

Research Methods

Systematic procedures for collecting and analyzing data to increase understanding of a topic or issue.

Mental Representations

The internal images, ideas, concepts, and thoughts that represent one's external reality.