Tina 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. $2,000 of income to Tina should be reported.
B. Income to Tina and a corresponding miscellaneous deduction for her, subject to the 2% of AGI floor.
C. No taxable income should be reported to Tina.
D. $500 of income should be reported to Tina.