2017

Sam operates a small chain of pizza outlets in Fort Collins, Colorado. In November of this year Sam decided to attend a two-day management training course. Sam could choose to attend the course in Denver or Los Angeles. Sam decided to attend the course in Los Angeles and take an eight-day vacation immediately after the course. Sam reported the following expenditures from the trip: avesn'+matter 2,500 800 1,20 900 1,500 Course Tuit ion are lotel (10 nights) Rental car (10 days) Meals (10 days) What amount of travel expenditures can Sam deduct