Lana, an Employee of Compton University, Paid $1,500 for Professional

Lana, an employee of Compton University, paid $1,500 for professional journal subscriptions and $1,000 membership dues to academic organizations. Her employer reimbursed her only for the $1,000 membership dues. Which of the following statements is true?

A) Lana must include the $1,000 reimbursement in gross income.
B) Lana is allowed an itemized deduction for the $1,500 paid for the journal subscriptions.
C) Lana is allowed an above-the-line deduction for the $1,500 paid for the journal subscriptions.
D) The $1,500 paid for the journal subscriptions is a nondeductible expense.