Roberta is an accountant employed by a local firm. During the year, Roberta incurs the following unreimbursed expenses: a. Identify which of these expenses are deductible and the amount that is deductible by Roberta. Indicate whether they are deductible for or from AGI. b. Would the answers to Part a change if the accounting firm reimburses Roberta for these expenses under an accountable plan?. c. Assume all of the same facts as in Part a, except that Roberta is self-employed. Identity which of the expenses are deductible, and indicate whether they are deductions for or from AGI