Charles has AGI of $94,000 during the year and the following expenses related to his employment:
Lodging while in travel status |
$5,000 |
Meals during travel |
4,000 |
Business transportation |
6,000 |
Entertainment of clients |
3,800 |
Professional dues and subscriptions |
800 |
Charles is reimbursed $14,000 under his employer’s accountable plan. What are his deductions for and from AGI?