During the current tax year, 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.