Tamara does oil painting as a hobby, and often gives her artwork to friends and family as a gift. This year, Tamara also earned $1,150 selling her paintings. Her expenses are as follows: Paints for paintings she sold: $79; Paints for paintings she gave as gifts: $50; Canvas for paintings she sold: $200; Canvas for the paintings she gave as gifts: $150; Brushes for the paintings she sold: $25; Brushes for the paintings she gave as gifts: $15; Frames for the paintings she sold: $350; Frames for the paintings she gave as gifts: $495. How much should Tamara report as hobby expense on her Schedule A, before applying the 2% floor?
