LO.6, 9 Dexter is a licensed commercial pilot who works for Kite Charter Jet Service.

Typically, Dexter, who lives near the airport, flies a charter out of Frankfort, Kentucky, to either Las Vegas or Reno, spends several nights there, and then returns home with the same group. Kite provides Dexter with a travel allowance of $1,700 per month but requires no accountability. For the current calendar year, Dexter had the following jobrelated expenses:

Meals $ 8,000 Lodging 11,000 Transportation (taxis, limos) 600 Uniforms 1,100 Dry cleaning of uniforms 300 Annual physical exam 1,000 The uniforms are required to be worn on the job. The Federal Aviation Administration requires the annual physical exam for the maintenance of a commercial pilot’s license.

How may Dexter treat these expenses for Federal income tax purposes?