Question - Rita, a single employee with AGI of $100,000 before consideration of the items below, incurred the following expenses during the year, all of which were unreimbursed unless otherwise indicated:

Transportation expenses for business trip                                                          $3,000

Registration fees for business conference                                                          700

Business-related meals and entertainment                                                         700

Country club dues (used 60% for business)                                                        4,000

Local meals eaten alone during regular business hours after visiting client             400

Qualified moving expenses                                                                               1,000

Tax return preparation fees                                                                              900

Safe deposit box rental for stock certificates                                                      50

In addition, Rita paid $300 for dues to her professional business association. The company reimbursed her after she submitted the appropriate documentation for the dues. What is Rita's net miscellaneous itemized deduction for the year after application of all relevant limitations?