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How should I record this the allowable deduction. Microsolf software subscription at $ 1 7 5 ( Records indicate 8 0 % of work -

How should I record this the allowable deduction. Microsolf software subscription at $175(Records indicate 80% of work-related.
I found out that Section 25-55 says it allows a deduction for payments of amounts for membership of a trade, business, or professional association, including initial joining fees, up to a maximum of $42 for each association.
So should I record it as $175 x 80% or it should just be $42?

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