For the current year, Horton was employed as a deputy sheriff of a county. He had AGI of $50,000 and the

following unreimbursed employee expenses:

Attendance at a law enforcement conference ($900 for travel and $200 for meals)

$1,100

Uniforms (includes $300 for laundry and dry cleaning)

1,000

Professional dues and journals

400

Contribution to sheriff's reelection campaign (highly recommended by Horton's boss)

400

How much of these expenses are allowed as deductions

from

AGI?