Charles has AGI of $94,000 during the year and the following expenses related to his employment:

Lodging while in travel status	$5,000
Meals during travel	4,000
Business transportation	6,000
Entertainment of clients	3,800
Professional dues and subscriptions	800

Charles is reimbursed $14,000 under his employer's accountable plan.

Determine what percentage of the reimbursement applies to meals and entertainment. (Round the percent answer to nearest whole percent. Use this value in subsequent computations.) %

Determine Charles's unreimbursed deduction. If an amount is zero, enter "0".

	Other Than Meals and Entertainment		Meals and Entertainment
Lodging	$
Transportation
Professional dues and subscriptions
Meals and entertainment			$
Total expenses	$		$
Less: Reimbursement (deductible for AGI)
Unreimbursed portion	$		$
Less: Cutback adjustment
Unreimbursed deduction from AGI	$		$

Determine Charles's total deduction (after any limitations) from AGI. $ .