Esmerelda is a single taxpayer. She has an AGI of $100,000 for the current tax year. She paid unreimbursed employee business expenses of $1,500, investment adviser's fees of $600, and $425 for income tax preparation during the year. What amount, if any, is allowable as an itemized deduction?

A)

$0

B)

$525

C)

$1,500

D)

$2,525