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