Joel is a cash basis self employee chimney sweep .he always claims actual expenses for his 2014 F 150 truck. In 2022 his emissions test was due on April 1 .The cost of the test was $83.However ,he forgot to do this before the deadline ,and he had to pay fine of $225 for failing this obligation on time .how much is he be able to deduct for the emissions expenses for this vehicle for 2022