Maxine incurs the following employment-related business expenses in the current year:

Professional dues and subscriptions $1,000

Airfare and lodging 2,000

Local transportation for employment-related business activities 1,000

Customer entertainment (business lunches where business is discussed) 1,000

Total = $5,000

After making an adequate accounting of the expenses, Maxine receives a reimbursement of $3,000 from her employer. Assume that Maxine's AGI is $60,000, she has other miscellaneous itemized deductions of $1,000 and she does not use the standard deduction.

a. What amount of expenses are deductible by Maxine?

b. Are each of these expenditures classified as for AGI or from AGI dedutions?

c. How would your answers to part a and b change if Maxine instead received a $6,000 reimbursement?