For the Current Year, Wilbur Is Employed as a Deputy

question 88

Essay

For the current year, Wilbur is employed as a deputy sheriff of a county.He has AGI of $50,000 and the following unreimbursed employee expenses: $\begin{array}{llr} \text { Attendance at a law enforcement conference ( \( \$ 800 \) for travel and \( \$ 220 \) for meals) } &\$1,020\\ \text { Uniforms (does not include \( \$ 300 \) for laundry and dry cleaning) } &1,000\\ \text { Professional dues and journals } &300\\ \text { Contribution to sheriff's reelection campaign (highly recommended by Wilbur's boss) } &400\\\end{array}$
?
How much of these expenses are allowed as deductions from AGI?

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Definitions:

Retina

A thin layer of tissue at the back of the eye that contains cells sensitive to light, which trigger nerve impulses that pass via the optic nerve to the brain.

Upside-Down Image

Refers to the way images are projected onto the retina in the eye, which the brain then interprets and flips to the correct orientation.

Retina

The light-sensitive layer of tissue at the back of the inner eye that converts light images into nerve signals sent to the brain.

Optic Disks

The point in the eye where the optic nerve connects to the retina, lacking photoreceptors, and creating a blind spot.