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