33. In June of this year, Dr. and Mrs. Bret Spencer travel to Denver to attend a three day conference sponsored by the American Society of Implant Dentistry. Bret, a practicing oral surgeon, participated in scheduled technical sessions dealing with the latest developments in surgical procedures. On two days, Mrs. Spencer attended group meetings where various aspects of family tax planning were discussed. On the other day, she went sightseeing. Mrs. Spencer does not work for her husband, but she does their tax returns and handles the family investments. Expenses incurred in connection with the conference are summarized below: Airfare(two tickets) $2000 Lodging(single and double occupancy are the same arte----$250) $750 Meals($200x3days) $600 Conference registration fee (includes $120 for Family Tax Planning sessions) $620 Car rental $300 *split equally between Dr. and Mrs. Spencer How much, if any, of these expenses can the Spencers deduct