Due to an accident, Barbara is a paraplegic. Barbara has installed a voice-activated program to her office computer where she is employed as a tax accountant. This program allows Barbara to operate her telephone, computer, and calculator. The software program cost $10,000 and qualifies as a handicapped impairment-related work expense. Her AGI in 2020 is $40,000. How much of the $10,000 may Barbara deduct as a miscellaneous deduction on her 2020 return, assuming that she elects to itemize her deductions and has no other miscellaneous deductions?

Select one:

a. $9,200

b. $10,000

c. $7,500

d. $750

e. Some other amount