Ryan is an employee of Reynolds corporation. Reynolds reimburses employees for business expenses using an accountable plan. during 2016 Ryan incurred the following business expenses: lodging $ 1000; transportation costs: 1500 and meals and entertainment: 500. if Ryan received reimbursement of 2400 from Reynolds corporation, what amount would he be entitled to deduct as miscellaneous itemized deductions before taking into account the 2% of AGI limitation?