Employee Business Expenses
Response to the following problem:
Roger, a single taxpayer, is a plumber employed by a company in the city where he lives. Roger attends the monthly dinner meetings of the local union. During the year, he paid $120 for dinners at the meetings and drove 266 miles to attend the meetings. Roger paid union dues of $110 and a plumbing license fee of $35.
a. Compute Roger's itemized deductions for the work-related expenses.
b. Explain where Roger deducts his employee business expenses.