Mathew Works for Levitz Mortgage Company

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: 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