Juanita travels to San Francisco for 7 days. The following facts are related to the trip:
Round trip airfare ............. $475
Hotel daily rate for single or double occupancy . 175
Meals-$40 per day .............. 40
Incidentals-$25 per day ............ 25

a. If she spends 4 days on business and 3 days sightseeing, what amount may she deduct as travel expense?
b. If she spends 2 days on business and 5 days sightseeing, what amount may she deduct as travel expense?
c. Assume the same facts as in part a, except that Juanita's husband Jorge accompanied her on the trip and that the hotel's single occupancy rate is $150. Jorge went sightseeing every day and attended business receptions with Juanita at night.
Assume that Jorge's expenses are identical to Juanita's. What amount may Juanita and Jorge deduct as travel expense?