Mark incurs the following employment-related expenses in the current year:

Actual automobile expenses $2,000

Moving expenses (deductible under Sec. 217) 3,600

Entertainment expenses 1,200

Travel expenses (including $800 of business meals) 3,400

Professional dues and subscriptions 550

Total

$10,750

Marks AGI is $90,000 before any of the above expenses are deducted. None of the expenses listed above are reimbursed by Mark's employer. He has no other miscellaneous itemized deductions and does not use the standard deduction.

a. What is the amount of Mark's deduction for employment-related expenses?

b. How are these items reported in Mark's tax return?