Due to an accident, Barbara is a paraplegic. She wants to continue her work at the ABC Company where she is employed as a tax accountant. Therefore, Barbara has installed a voice-activated program to her office computer. This program allows Barbara to operate her telephone, computer, and calculator. The software program cost $10,000. Her AGI in 2010 is $40,000. How much of the $10,000 may Barbara deduct as a miscellaneous deduction on her 2010 return, assuming that she elects to itemize her deductions and has no other miscellaneous deductions?

I really need help I am not asking you to do this for me but break it down for me.