Carey opens a law office in Chicago on January 1 ,2017 . On January 1,2017 ,Carey purchases an annual subscription to a law journal for $170 and a 1 year legal reference service for $1500 . Carey also subscribed to Chicago Magazine for $54 so she can find great place to take client's to dinner and review the best 50 lawyers in Chicago list published each year.

calculate Carey's deduction for the above items for the 2017 tax year.