Kristen, an independent management consultant, is based in Atlanta. During March and April of 2019, she is contracted by a national hardware chain to help implement revised human resource policies in Jackson (Mississippi) temporarily. During this period, Kristen flies to Jackson on Sunday night, spends the week at the district office, and returns home to Atlanta on Friday afternoon. The cost of returning home is $550, while the cost of spending the weekend in Jackson would have been $490. 

a. Presuming no reimbursement for these expenses, how much, if any, of these weekend expenses may Kristen deduct? 

b. Would your answer in part (a) change if the amounts involved were reversed (i.e., the trip home cost $490; staying in Jackson would have been $550)? Explain.