Jessica is a U.S. Army Reservist and in 2019 traveled 130 miles each way to serve duty at a local military installation. She was required to report four times in 2019. Her normal route from home to the base included a $1.75 toll each way. Jessica’s for AGI deduction for these costs is: 

a. $0 

b. $617.20 

c. $122.00 

d. $566.80 

e. $580.80