Discuss the reporting procedures for both 2017 and 2018 that should be followed by an employee co report employment-related expenses on his or her tax return under the following conditions:

a. Expenses are less than reimbursements, and no accounting is made to the employer.

b. Expenses equal reimbursements, and an adequate accounting is made to the employer.

c. Expenses exceed reimbursements, and an adequate accounting is made to the employer.

d. Expenses are less than reimbursements. An adequate accounting is made co the employer and the employee is required co repay any excess amount.