BYRON TOOK A BUSINESS TRIP FROM PHILADELPHIA TO ROME HE WAS AWAY 16 DAYS OF WHICH THE SPENT 9 DAYS ON BUSINESS (INCLUDING TWO TRAVEL DAYS) AND 7 DAYS VACATIONING HIS EXPENSES ARE AS FOLLOWS: AIRFARE 1,100 LODGING (16 DAYS X 140) 2,240 MEALS (16 DAYS X 115) 1,840 BYRONS TOTAL TRAVEL ( INCLUDING MEALS AND LODGING) EXPENSE DEDUCTION ROUNDED TO THE NEAREST DOLLAR IS: A-2,396 B-2,878 C-3,395 D-5,180