6) Pat is a sales representative for a publishing company. He entertains customers as part of his job. During the current year he spends $10,000 on business entertainment. The company reimburses him $5,000. Before consideration of the entertainment costs and the reimbursement, Pat earns AGI of $100,000, and he has itemized deductions of $12,000 due to mortgage interest and taxes. Pat is single, with no dependents. What is Pat's taxable income a. assuming the employer maintains an accountable plan? (5) b. assuming the employer does not maintain an accountable plan? (5)