Data table

	2021
Airfare to and from the temporary assignment	600
Living expenses (excluding meals)	9800
personal clothing	1400
total is 11800

Now calculate the total deductible amount in 2021.

a. Which (if any) of these items can deduct in 2021?

First, let's identify the expenses that are deductible without regard to any limitation.

	2021
Airfare to and from the temporary assignment	Not deductible or deductible
Living expenses (excluding meals)	Not deductible or deductible
Meals	Deductible or not deductible
Personal clothing	Not deductible or deductible

2.) Now calculate the total deductible amount in

2021.