Mary is an employee of ABC corporation and incurs $3,600 of unreimbursed employment-related travel and entertainment expenses during 2017. These business expenses include the following:

Airfare	$1,500
Taxi fare	100
Meals eaten alone while away from home on business	300
Laundry	50
Lodging	650
Business meals with customers at which business is discussed	500
Entertainment of customers	500
Total	$3,600

Mary also pays $1,000 of investment counseling fees and $500 of tax return preparation fees in the current year. Mary's AGI is $70,000.

a. What is the total amount of Mary's deductible expenses for 2017? How would your answers change if the tax year were 2018 rather than 2017?

b. Are the deductible expenses classified as for AGI or from AGI?