During 2018, Ruth, a nurse at Dr. Pan's office, incurred the following expenses:

Brokerage account custodial fee

$40

Professional subscriptions to nursing magazines

$110

Tax return preparation fee

$240

Tax advice related to a prior year tax return IRS audit

$310

Nursing uniform expenses

$200

If Ruth's adjusted gross income is $29,000, calculate her net miscellaneous deductions after the adjusted gross income percentage limitation.