Carey opens a law office in Chicago on January 1, 2016. On January 1, 2016, Carey purchases an annual subscription to a law journal for $170 and a 1-year legal reference service for $1,500. Carey also subscribes to Chicago Magazine for $54 so she can find great places to eat dinner and keep up with the latest midwestern trends. Calculate Carey s deduction for the above items for the 2016 tax year.
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