A taxpayer is an airline attendant for Safe Air. As part of her job, the company requires her to wear a uniform consisting of a specific type of bright yellow shorts and top that she must purchase from a particular department store. Neither the shorts nor the shirt display any company logo on them. She is also required to wear a specific brand of high platform shoes. In order to be sufficiently prepared for travel, the taxpayer purchases three sets of the outfit and two pairs of the shoes. Although not required, the taxpayer also purchases a bright yellow handbag to match the outfit. The clothes are suitable for dry cleaning only. The taxpayer wears these clothes only when working. She personally believes the outfit is quite unattractive and does not at all conform with her taste in clothing or modern standards of equal respect for gender. For the current year, the taxpayer spent the following on her work clothes:
Purchase of shorts and tops .....................$350
Shoes ...............................................$150
Dry cleaning ......................................$100
Are any of these expenses deductible by taxpayer?