Cooper and Brandy are married and file a joint income tax return with two separate Schedule Cs. Cooper is an independent security specialist who spent $685 on uniforms during the year. His laundry expenses for the uniforms were $137 for this year, plus $103 for altering them. Brandy works as a drill press operator and wears jeans and a work shirt on the job, which cost $250 this year. Her laundry costs were $75 for the work clothes. Brandy is also required by state regulators to wear safety glasses and safety shoes when working, which cost a total of $125.