Wang,a licensed architect employed by Skye Architects,incurred the following unreimbursed expenses this year: 
Wang's AGI is $75,000.What is his net deduction for miscellaneous itemized deductions?
Definitions:
Primary mRNA Transcript
The initial, unmodified RNA transcript produced by transcription from DNA.
DNA Replication
The biological process of producing two identical replicas from one original DNA molecule, critical during cell division.
Lagging Strand
The lagging strand is one of the strands of DNA formed during DNA replication, synthesized discontinuously in segments known as Okazaki fragments, opposite the continuous leading strand.
Transcription
The process by which the information in a strand of DNA is copied into a new molecule of messenger RNA (mRNA), initiating gene expression.
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