Roberta is an accountant employed by a local firm. During the year, Roberta incurs the following unreimbursed expenses:

Travel to client locations $750

Subscriptions to professional journals $215

Taking potential clients to lunch $400

Photocopying $60

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. Identify which of the expenses are deductible and indicate whether they are deductions for or from AGI.