Assume 2017 law

Totally Tough Tony comes to visit your office he tells you of the following items he wants to deduct. Is he allowed to deduct each item? How much? Are there any limitations? Red flags? Issues? 1. Tony is a construction worker and buys his own steel toe shoes for $350. Tony pays for a hotel when the construction job sends him for overnight training in the amount of $500. 2. 3. Tony paid for $275 worth of meals on his training trip. 4. Tony pays Union Dues of $300 per month for the whole year. 5. Tony has a tree fall on his truck while he was at work. The damage was $8600 of which the insurance company reimbursed $5850. Tony's AGI is $45,000