Raquel, who works in medical sales, drives her own vehicle to various locations for client sales meetings. Her employer reimburses her $400 each month for various business expenses and does not expect Raquel to provide proof of her expenses.  Her employer included this $4,800 reimbursement in Raquel’s 2017 W-2 as part of her wages.  In 2017, Raquel incurred $3,000 in transportation expense, $1,000 in parking and tolls expense, $1,800 in car repair expense, and $600 for expenses while attending a professional association convention.  Assume that Raquel uses the vehicle for business purposes only and that she maintains adequate documentation to support all of these expenditures. What amount is Raquel entitled to deduct on her Schedule A for miscellaneous itemized deductions?

a. $6,400 of expenses subject to the 2% of AGI limitation.

b. $4,800 because her employer follows a nonaccountable plan.

c. $1,600, the difference between her expenditures and her reimbursement.

d.  $0 because her employer follows a non-accountable plan.