Final answer:
Grace cannot claim any miscellaneous itemized deductions for her employment-related expenses on Schedule A because transportation costs are nondeductible and the Tax Cuts and Jobs Act suspended these deductions from 2018 through 2025. If considering historical or hypothetical tax laws, we would need more information on her AGI to calculate the correct amount, but given the information provided, the answer is 'None of these'.
Step-by-step explanation:
The question asks about the amount of miscellaneous itemized deductions that Grace can claim on Schedule A for her employment-related expenses. According to the U.S. tax code prior to the Tax Cuts and Jobs Act of 2017, certain employment-related expenses could be deductible as miscellaneous itemized deductions, to the extent that they exceed 2% of the taxpayer's adjusted gross income.
However, the Tax Cuts and Jobs Act suspended these deductions for tax years 2018 through 2025. Assuming that this suspension is still in place, the student is likely asking about a historical or hypothetical scenario that would not apply in current tax law as of the knowledge cutoff in 2023.
If we disregard the current tax law and consider the question as a historical or hypothetical one, we would need additional information to determine the deductions, such as Grace's adjusted gross income (AGI). Typically, eligible expenses like subscriptions to professional publications and continuing education related to her employment could be deductible, while commuting costs (transportation between home and work) generally are not.
The answer would be None of these because the transportation costs are not deductible, and without additional information on her AGI, we cannot calculate the 2% threshold for the deductible portion of the professional expenses.