Kweisi incurs the following employment-related expenses during the year Airfare Lodging Meals Entertainment Incidentals $2,020 1,720 1,280 880 400 His employer maintains an accountable reimbursement plan and reimburses him $4,725 for his expenses He also has $1,400 of other allowable miscellaneous expenses. Note: Round your answers to the nearest dollar a. If his adjusted gross income is $52,100 then his allowable deduction is b. Assume the same facts as in part a, except that Kweisi's employer has a nonaccountable reimbursement plan and Kweisi receives $4.725 from the plan to pay for his business expenses. His allowable deduction is