5-34 Itemized Deductions (LO 5.10) During the 2022 tax year, Irma incurred the following expenses: Line Item Description Amount Union dues $244 Tax return preparation fee 150 Brokerage fees for the purchase of stocks 35 Uniform expenses not reimbursed by her employer 315 If Irma's adjusted gross income is $23,000, calculate her itemized deductions