Jeff paid $275 for license fee required for his job and $456 for equipment used on the job. In each of the following cases, will Jeff have to include any reimbursement from employer as income? If not reimbursed, will Jeff be able to deduct any of the unreimbursed expenses?

a.) Jeffs employer reimbursed him $731. His AGI is 35,000.

b.) Jeffs employer did not reimburse Jeff. His AGI is $35,000, and he itemizes deductions.

c.) Jeffs employer did not reimburse Jeff. His AGIS is $55,000, and he itemizes deductions.