Layla is an employee who regularly entertains customers in connection with her job. In the current year, Layla incurs $6,600 in business meal expenses that are connected with entertainment. Layla's expenses are not lavish or extravagant. She itemizes her deductions in the current year. 1. If none of these expenses are reimbursed by Layla's employer, what amounts are deductible and how are they classified?

2. How are these amounts reported by Layla and her employer if all of her expenses are reimbursed and an adequate accounting is made by Layla?