Problem $6-36$ Part$-$a $($Algo$)$

a$.$ Fran spent $$91$ for uniforms for use on her job. Her employer

reimbursed her for $$45$ of this amount under an accountable

plan $($and did not report the reimbursement as wages$).$b$.$ Timothy, a plumber employed by ACE Plumbing, spent $$86$

for small tools to be used on his job, but he was not reimbursed

by ACE.