Roberta is an accountant employed by a local firm. During the year, Roberta incurs the following unreimbursed expenses:
Item                                                                              Amount
Travel to client locations ……………………………….        $750
Subscriptions to professional journals ………………….215
Taking potential clients to lunch ………………………..    400
Photocopying ……………………………………………                60
                                                                                     $1,425
a. Identify which of these expenses are deductible and the amount that is deductible by Roberta. Indicate whether they are deductible for or from AGI.
b. Would the answers to Part a change if the accounting firm reimburses Roberta for these expenses under an accountable plan?
c. Assume all of the same facts as in Part a, except that Roberta is self-employed. Identify which of the expenses are deductible, and indicate whether they are deductions for or from AGI.