Jean's employer has an accountable plan for reimbursing employee expenses. Jean is reimbursed for $1,500 of business travel and $500 for various business subscriptions and professional dues. The $2,000 reimbursement should be treated as follows:
a. No taxable income should be reported to Jean
b. $2,000 of income to Jean should be reported
c. Income to Jean and a corresponding miscellaneous deduction for Jean, subject to the 2 percent of AGI floor
d. $500 of income should be reported to Jean