In 2016, Peter Carlson incurs the following qualified employee expenses, which he submits to his employer for reimbursement under an adequate accounting reimbursement plan.

Travel expenses $2,400

Meal and entertainment expenses (100 percent of cost) 1,200

Total expenses $3,600

How would these employee expenses and reimbursement be treated on Peters individual tax return if he receives the following reimbursement from his employer?

a. $3,000

b. $3,600

Show work and explain