a. Fran spent $90 for uniforms for use on her job. Her employer reimbursed her for $75 of this amount under an accountable plan. Deductible for AGI 0 + 0% Deductible from AGI 15 + 0% Not deductible $ 0 + 0% b. Timothy, a plumber employed by ACE Plumbing, spent $65 for small tools to be used on his job, but he was not reimbursed by ACE. Deductible for AGI 0 + 0% Deductible from AGI 65 + 0% Not deductible 0 + 0% c. Jake is a perfume salesperson. Because of his high pay, he receives no allowance or reimbursement from his employer for advertising expenses even though his position requires him to advertise frequently. During the year, he spent $2,200 on legitimate business advertisements. Deductible for AGI $ 0 + 0%% Deductible from AGI 2, 200 + 0% Not deductible 0 + 0%