Amos is a self-employed tax attorney. He and Monica, his employee, attend a tax conference in Dallas sponsored by the American Institute of CPAs. The following expenses are incurred during the trip:

	Amos	Monica
Conference registration	$ 900	$900
Airfare	1,200	700
Taxi fares	100	0
Lodging in Dallas	750	300

1. Amos pays for all of these expenses. Calculate the effect of these expenses on Amoss AGI.

   b. Would your answer to part (a)change if the American Bar Association had sponsored the conference? Explain