Len incurs $5,000 of deductible moving expenses in the current year and is fully reimbursed by his employer in the same year. 

a. How are the expense deduction and the reimbursement reported on Len's tax return for either 2017 or 2018 if he uses the standard deduction?

b. What tax consequences occur if the reimbursement is $5,000 but only $3,000 of the $5,000 of moving expenses are tax deductible?