Mathew Works for Levitz Mortgage Company What Amount Will Mathew Be Able to Deduct as a Reimbursement

Mathew works for Levitz Mortgage Company.The company has an accountable reimbursement plan.During the year Levitz reimburses Mathew $5,400 for his business expenses.Mathew's adjusted gross income for the year is $45,000.His business expenses are as follows:
$$\begin{array} { l r } \text { Airfare } & \$ 2,900 \\\text { Hotel } & 1,900 \\\text { Meals } & 1,400 \\\text { Entertainment } & 1,000\end{array}$$
What amount will Mathew be able to deduct as a miscellaneous itemized deduction?

A) $ - 0 -
B) $ 600
C) $1,200
D) $1,500
E) $1,800