Rachel, an employee of the BBB CPA firm, spent $3,000 for business expenses (none of which are subject to the 50 percent limitation). She was reimbursed $4,000 for these expenses. An adequate accounting of these expenses was not made to her employer. If Rachel's AGI was $50,000 for the year and her employer included $4,000 on her W-2, what amount of the employee business expenses may she deduct as an itemized deduction?

A: $4,000 B: 0 C: $2,000 D: $3,000