Deductible before application

Question

Problem:

Brett, an employee, makes the following gifts, none of which are reimbursed:

• Brett's supervisor $30.00
• Brett's secretary 40.00
• 4 customers ($27 each) 108.00
• Gift wrapping Customer gifts 10.00

Required:

Question: What amount of these gifts is deductible before application of the 2% of AGI floor for miscellaneous itemized deductions?

• $1358
• $150
• $170
• $180

Note: Please provide through step by step calculations.