Income Tax.

Hello Miss Jill. I have a question about reimbursed expenses. Now when a question says ‘”On first December 2022 Esme purchased her own car for 20,000. During the period first December 2022 to 5 April 2023, Esme drove a total of 23,000 miles, of which 12000 miles were business journeys. HHK plc reimbursed Esme 5760 for the business journeys”. Now my question is, since these expenses were incurred wholly, exclusively and necessarily for business purposes, should they be exempt and write a 0 in the place for the reimbursed expenses when calculating Income tax? Or are they deducted?
And when do we account by deducting reimbursed expenses??
Thank you in advance