13114] a professional consulting business sells professional tools and equipment and proyides associated services, such as repair and maintenance. to its customer base. The company's employees include technicians, who are required to provide and maintain their own tools and equipment for performing the repairs and maintenance work. The company will reimburse a technician for amounts spent to purchase tools and equipment eligible for a E 1?9 deduction up to a set amount each year. Any costs for tools and equipment that exceed the set amount will not be reimbursed. John is a technician for the company. During the current year, he purchased equipment that qualies for the 3 1?? deduction. Iohn paid $5UJJDD for the equipment and was reimbursed the set amount of $d. Identify the relevant tax issues for Iohn with respect to 5 17\"} and the computation of his taxable income