Mona works for Leonardo Corporation as a sales representative. Leonardo gives her a travel allowance of $240 per month. During 2018, she spends the following amounts on valid travel expenses:

Transportation: $2100

Meals: $1200

Lodging: $1500

Mona is allowed a deduction for adjusted gross income for the ______ of reimbursed expenses. The _____ of unreimbursed expenses are not deductible as miscellaneous itemized deductions.

If Leonardo's reimbursement plan is a nonaccountable plan, the _____ reimbursement must be included in Mona's gross income.