3. During 2016, Jessica has the following unreimbursed employee business expenses: Business mileage 1433 miles (7,433 x .54 = $41014} Business meals $ 952 ($952 )1 511% = $4?5) Tolls $ 55 Gas $1,423? Parking $ 98 Business long distance calls 55 125 Gifts for clients $ 45 per gift for 2? clients ($25 1:: 2? = $535} Entertainment $1,112 ($1,112 )1 50% = $555) Calculate Jessica's business expense deduction pn'or to the 2% limit. (Round to nearest dollar.} a} $1445 b} $1158 c} $5,845 d} $5,009