Samuel, a civil engineer, drives his own vehicle to various locations to inspect bridges for safety standard requirements. His employer reimburses Samuel $400 each month for various business expenses and does not expect Samuel to provide proof of his expenses. His employer included this $4,800 reimbursement in Samuel's 2022 W-2 as part of his wages. In 2022, Samuel incurred $3,000 in transportation expense, $1,000 in parking and tolls expense, $1,800 in car repairs expense, and $600 for expenses while attending a professional association convention. Assume Samuel uses the vehicle for business purposes only and that he maintains adequate documentation to support all of his above expenditures. What amount is Samuel entitled to deduct on his Schedule A, Itemized Deductions? A. $1,600, the difference between his expenditures and what he was reimbursed. B. $4,800, since his employer follows a nonaccountable plan. C. $6,400 of expenses. D. $0, since he is an employee