Peter is a plumber employed by a major contracting firm. During 2015, he paid the following miscellaneous expenses:

Employee business expenses that employer would not pay back or reimburse for : $ 410

Union dues paid to local union : $ 600

Tax return preparation fee (including books and software) $ 100

Safe deposit box rental fee ( used only for personal items and no income items) $20

If Peter were to itemize his deductions for 2015, what amount could he claim as miscellaneous itemzied deductions (before applying the 2 percent gross income limitation)

a. $ 700

b. $ 1,010

c. $1,110

d. $1,130

e. None of the above