[1] Justin Peter earned a salary of $30,000 during the current year. During the current year, he was required by his employer to take several overnight business trips, and he received an expense allowance of $1,500 for travel and lodging. In the course of these trips, he incurred the following expenses:

Travel $1,100 Lodging 500 Entertainment of customers 400

What is Justin's adjusted gross income if he does not account to his employer for the expenses?

A. $29,500 B. $29,900 C. $30,000 D. $31,500