Carl is in his own trade or business. He takes out one of his business clients to dinner on May 1, 2018. Business was discussed over dinner. Expenses paid by carl are:

Dinner at the restaurant: $360.

Tip to waiter: 80

Presuming proper substantiation, Carl's "actual" business deduction is:

	a.	None of the above.
	b.	$440.
	c.	$220.
	d.	$0.
	e.	$80.

2. During the year, Sophie (a self-employed marketing consultant) went from Omaha to Lima (Peru) [International Travel] on business. She spent four days on business, two days on travel, and four days on vacation. Disregarding the vacation costs (i.e. meals, lodging and entertainment costs shown are only for the business days, but some restrictions may still apply to these costs), Sophies expenses are:

Air fare	$3,000
Lodging	800
Meals	600
Entertainment	400

Sophies deductible expenses are:

	a.	$4,300.
	b.	$2,900.
	c.	$2,800.
	d.	$2,500.
	e.	None of these.

3.

1. Adrian is a successful accountant and has been invited to his 5 year Old Westbury Reunion/fundraiser. The requested donation of $150 includes dinner (fair market value $40) and a business card holder (fair market value $35). What is Adrian's charitable tax deduction for this donation to a qualified charity?

   	a.	$150.
   	b.	$60.
   	c.	$65.
   	d.	$75.