Tim has AGI of $92,000 during the year and the following expenses related to his employment:

Tim has AGI of $92,000 during the year and the following expenses related to his employment:Lodging while in travel status$4,000Meals during travel 3,800Business transportation 5,200Entertainment of clients 3,600Professional dues and subscriptions 1,000Tim is reimbursed $13,000 under his employers accountable plan. What are his deductions for and from AGI?