Mr. B, a self-employed consultant, charged a client a $15,000 fee plus $3,900 reimbursable business expenses. The client paid the $18,900 bill and sent a Form 1099 reporting $18,900 income. When Mr. B prepared his Schedule C, he simply reported $15,000 income from the client. He did not report the $3,900 reimbursement or deduct the expenses?

Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.