David, who is an independent contractor, attends a professional trade convention in Miami in 2022. He spends 3 days on the meeting and 2 days vacationing prior to the meeting. His total expenses for 5 days include the following:

Airfare to/from Miami $750

Meals ($78 per day) for 5 days $390

Hotel 120 per day

Entertaining customers where business is discussed. $400

How much can David deduct for business-related expenses in 2022?

a.) $1,740

b.) $1,244

c.) $1,344

d.) $2,140