B. J. and Carolyn Grace are full-time employees. B. J. is an elementary school teacher, and Carolyn is a registered nurse at a hospital. During the year, they incur the following employment-related expenses:

School supplies for use in the classroom $1,400

Emergency room uniforms $800

Union dues (teachers association) $200

Job huntin expenses (Carolyn obtained another nursing postion but decided not to change jobs) $1,300

Continuing education correspondence courses (required to maintain nursing license) $380

Professional dues and subscriptions $1,100

None of these expenses are reimbursed by the employers.

For the year:

Joint return Salary $90,0000

Gambling Income $6,000

Gambling loses $7,000

Tax prepare $400

Other itemized deductions $14,500

Determine the amount of Itemized deductions allowed to the Graces.