Mr. and Mrs. Smith's adjusted gross income for the year was $75,000. During the year, they incurred and paid the following:

Investment fees and expenses 750

Tax return preparation fees 350

Union dues 1,500

New job search expenses 100

Gambling losses playing the Lotto. Won nothing 2,500

Assuming the Smiths itemize, how much can they deduct as a miscellaneous itemized deduction?

A. $3,700

B. $5,200

C. $1,200

D. $2,700

E. None of the above