Business Subscriptions And Professional Dues 539422

Tina is reimbursed for $1,500 of business travel and $500 for various business subscriptions and professional dues. The $2,000 reimbursement should be treated as follows:

A.$2,000 of income to Tina should be reported.

B.Income to Tina and a corresponding miscellaneous deduction for her, subject to the 2% of AGI floor.

C.No taxable income should be reported to Tina.

D.$500 of income should be reported to Tina.