Fran spent $ 119 for uniforms for use on her job. Her employer reimbursed her for $ 94 of this amount under an accountable plan

Fran spent $$\mathrm{119}$ for uniforms for use on her job. Her employer reimbursed her for $$\mathrm{94}$ of this amount under an accountable plan $($and did not report the reimbursement as wages$).$