Linda is an employee of TEL corporation and incurs $3,350 of unreimbursed employment-related travel and entertainment expenses during 2017. These business expenses include the following:

Data Table

Airfare

$1,300

Taxi fare

$80

Meals eaten alone while away from home on business

450

Laundry

70

Lodging

400

Business meals with customers at which business is discussed

300

Entertainment of customers

750

Total

$3,350

Linda

Linda also pays $1,300 of investment counseling fees and $350 of tax return preparation fees in the current year. Linda's AGI is $55,000.

a.

What is the total amount of Linda's deductible expenses for 2017? How would your answers change if the tax year were 2018 rather than 2017?

b.

Are the deductible expenses classified as for AGI or from AGI?