Comprehensive Problem 3-1 Gordon Temper is a single taxpayer (birthdate July 1, 1985 and Social Security number 242-11-6767) that operates a food truck that specializes in food from South Africa. His business is named Mobile Peri Peri and although the truck moves around quite a bit, he generally parks it in an office park where he maintains an office and a supply of inventory. The business address is 150 Erie Street, Laramie, WY 82070. The principal business code is 722300. Gordons food truck business is fairly new, so he also works part-time as a cook at a steak house restaurant in Laramie. His 2022 Form W-2 follows (see separate tab). Gordon provided the following financial information related to Mobile Peri Peri: Revenues $78,000 Beginning Inventory 5,600 Purchases 43,000 Ending inventory 7,800 Truck rental 24,000 Office rental 8,600 Advertising 500 Insurance 3,000 Food license 450 Uniforms 200 Dues 100 Travel 1,600 Office expense 400 Mobile Peri Peri uses the cash method of accounting and the cost method for inventory. Gordon also provided a transportation log that shows that the truck drove 2,600 business miles between January 1 and June 30 and 3,000 miles from July 1 through the end of 2022. Gordons log also listed total mileage of 680 miles for his drive in his personal car from the Mobile Peri Peri office to his second job at the steak house. He did not provide mileage from his apartment to or from either work location. Dues are for a subscription to Food Truck Monthly, a trade magazine. His travel expense of $1,600 is for a trip to Steamboat Springs, CO, for a one-day seminar on South African cuisine. He spent the day at the seminar and then went snowskiing for two days before returning to Laramie. His airfare to Steamboat Springs was $400, his lodging was $300 per night for three nights, and his meals were all restaurant meals at a cost of $100 per day. The uniforms are white chefs coats and puffy chefs hats embroidered with the South African flag and the Mobile Peri Peri logo on front and back. Gordon was divorced in 2017. His ex-spouse, Tanya Ramsey, pays him alimony of $300 per month. She also has custody of their five children. One of the Ramseys children, Buffy, age 17, lived with Gordon for five months during 2022 and he estimates he provided more than one-half of her support. Buffy has a part-time job at Taco Shell fast-food restaurant and made $5,000 in 2022. Gordon received a sizable property settlement as part of the divorce and has invested wisely. He received the following Forms 1099 for 2022 (see separate tab). What is the Travel Expense Schedule C Line 24a