Rita a single employee with AGI of $80,000 before consideration of the items below, incurred the following expenses during the year.
Unreimbursedf employee transportation expenses for business trip $3,000
Unreimbursed registration fees for business conference 700
Unreimbursed employee business-related meals and entertainment 700
Unreimbursed Country club dues (used 60 percent for business) 850
Fully reimbursed dues and professional fees 300
Local meals eaten alone during regular business hours after visiting clients 400
Qualified moving expenses 1,000
Tax return preparation fee 200
Safe deposit box rental for Stock certificates 50
What is Ritas NET miscellaneous itemized deduction for the year (AFTER limitations)?