During the current year, John (a self-employed management consultant) went from Milwaukee to California on business. After a five-day business meeting, he spent four days vacationing at the beach. His total expenses for the trip are:

Air fare $3,200

Lodging ($150 per night) 1,350

Meals ($60 per day) 540

Entertainment 630

Presuming no reimbursement, deductible expenses are:

a. $3,850.

b. $3,900.

c. $4,500.

d. $4,100.

e. None of these.