I can just about guarantee that you will not see that on your exam.
The Reconciliation layer is usually a sublayer in Layer 2 (data link layer). It sits between layer 2 and layer 1, and supposedly provides a "translation interface" between the two so that the Mac layer can be used with any physical layer that the Mac supports. For instance, if you have a Gigabit ethernet MAC layer, you can use 1000-base-T, 1000-base-SX, 1000-base-TX, with relative impugnity.
Note that this is similar, in a way, to the LLC of the 802.x series of layer 2 protocols. The LLC of all of the IEEE 802.x protocols are interchangeable, so that you can implement a single LLC and use ANY MAC/phy layer with your LLC implementation.
But honestly, I don't think that the "translation interface" that it provides is anything more than just a nice block people can draw on their protocol stack diagrams. I don't think it really DOES anything more than provide an interface. I don't think it merits its own block!