In each of the following independent cases, indicate the amount (1) deductible for AGI, (2) deductible from AGI, and (3) deductible neither for nor from AGI before considering income limitations or the standard deduction. (Leave no answer blank. Enter zero if applicable.)

a. Fran spent $133 for uniforms for use on her job. Her employer reimbursed her for $74 of this amount under an accountable plan (and did not report the reimbursement as wages).

Deductible for AGI:

Deductible from AGI:

Not Deductible: