Simon lost $8,350 gambling this year on a trip to Las Vegas. In addition, he paid $2,990 to his broker for managing his $299,000 portfolio and $935 to his accountant for preparing his tax return. In addition, Simon incurred $2,710 in transportation costs commuting back and forth from his home to his employer's office, which were not reimbursed. Calculate the amount of these expenses that Simon is able to deduct, assuming he itemizes his deductions, in each of the following situations:

a.

b.

Simon's AGI is $40,000. What is the deductible amount?

Simon's AGI is $200,000. What is the deductible amount?