Dennis, the owner of Dennis Company, incurs the following expenses while away from home on a 3-week business trip during 2019:

Airfare from Chicago to Boston $800

Hotel charges 1,800

Meal charges 740

Dry cleaning and laundry 100

Local transportation 40

Business entertainment 150

Business gift to Boston customer 45

In addition to the above expenses, Dennis incurred the following expenses for a weekend sightseeing trip to Washington D.C.:

Transportation to Washington D.C. $200

Hotel charges 125

Meal charges 95

Calculate the amount Dennis may deduct for 2019 as travel expenses for the trip. Calculate the amount Dennis may deduct for 2019 as entertainment. Calculate the amount Dennis may deduct for 2019 as business gifts.