Special Clothing and Uniforms $($LO $3\mathrm{.}8)$ regulators to wear safety glasses and safety shoes when working, which cost a total of $$103.$

a$.$ How much is Cooper's total deduction on his Schedule $C$ for special clothing and uniforms? $ $x$

b$.$ How much is Brandy's total deduction on her Schedule $C$ for special clothing and uniforms? & $,x$