Baker paid $775 for the preparation of his tax return and incurred $375 of employee business expenses, of which $60 was reimbursed by his employer through an accountable plan. Baker also paid a $100 fee for investment advice. Calculate the amount of these expenses that Baker is able to deduct assuming he itemizes his deductions in each of the following situations:

a) Baker’s AGI is $50,000.

b) Baker’s AGI is $100,000.