Kweisi incurs the following employment-related expenses during the year:

Airfare ...... $2,000

Lodging ..... 1,500

Meals ...... 1,200

Entertainment ... 800

Incidentals ..... 500

His employer maintains an accountable reimbursement plan and reimburses him $4,500 for his expenses. He also has $1,600 of other allowable miscellaneous expenses. What is his allowable deduction if

a. His adjusted gross income is $52,000?

b. Assume the same facts as in part a, except that Kweisi’s employer has a non-accountable reimbursement plan and Kweisi receives $4,500 from the plan to pay for his business expenses.