1. Bill is a CPA practicing as a sole proprietorship and files Form 1040, Schedule C. He attended a 3-day conference in 2020 in Washington DC on the new tax law. His wife Carol and their two children joined him on the trip. They stayed two extra days for sightseeing in Washington DC. Costs included the conference registration $600, airfare $500 roundtrip per person, taxi $50 from airport to hotel for the group (no additional costs for extra passengers), taxi $70 from hotel to airport for the group (no additional costs for extra passengers), hotel $350 per night for the group (would have been only $275 had only one person been staying at the hotel), meals $100 per day per person (ignore any standard per diem rates that might apply for meals). They also went to a Washington Capitals hockey game at the end of the first day of the conference, at a cost of $800 total for the group. What deduction, if any, is Bill entitled to report on his Schedule C?