Baker paid $775 for the preparation of his tax return and incurred $375 of employee business expenses

Question:

Baker paid $775 for the preparation of his tax return and incurred $375 of employee business expenses of which $60 was reimbursed by his employer through an accountable plan. Baker also paid a $100 fee for investment advice. Calculate the amount of these expenses that Baker is able to deduct assuming he itemizes his deductions in each of the following situations:
a. Baker's AGI is $50,000.
b. Baker's AGI is $100,000.