2022 Kelly is a self-employed tax attorney whose practice primarily involves tax planning. During the year, she attended a three-day seminar regarding new changes to the tax law. She incurred the following expenses: Lodging $ 425 Meals 74 Course registration 375 Transportation 175 Required: How much can Kelly deduct? Note: Do not round intermediate calculations. Round your answer to 2 decimal places. Kelly believes that obtaining a CPA license would improve her skills as a tax attorney. She enrolls as a