Carey opens a law office in Chicago on January 1, 2022. On January 1, 2022, Carey purchases an annual subscription to a law journal for $240 and a one-year legal reference service for $3,500. Carey also subscribes to Chicago Magazine for $60 so she can find great places to take clients to dinner and review the Best 50 Lawyers in Chicago list published each year.

Calculate Carey's deduction for the above items for the 2022 tax year.