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}$
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How much of these expenses are allowed as deductions from AGI?

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Definitions:

Relapse Prevention Treatment

A behavioral therapy designed to teach individuals who are recovering from addictions how to anticipate and cope with the potential for relapse.

Medication

Substances used in the treatment, prevention, or diagnosis of disease or as a component of medical therapy.

Controlled Drinking

A harm reduction approach to alcohol addiction that involves teaching individuals to drink in moderation, as opposed to abstinence.

Family Members

Individuals who are related by blood, marriage, or adoption and often share a living space.