California 540

Stephen is a mechanic and itemizes his deductions. He has an AGI of $82,900. He has the following miscellaneous expenses: Union dues - $120; tax prep fees - $225; uniforms - $300; safety boots - $200; subscription to Golf Digest - $20; hand tools used exclusively for work - $1,500; and dues to the golf club - $250. What amount would be entered on Schedule CA (540), Part II, line 19? a) $2,120 b) $2,390 c) $2,225 d) $2,345