During the year, John went from Milwaukee to Alaska on business. Preceding a five-day business meeting, he spent four days vacationing at the beach. Excluding the vacation costs, his expenses for the trip are:

Air fare	$3,200
Lodging	900
Meals	800
Entertainment	600

Presuming reimbursement, deductible expenses are:

	a.	$3,200.
	b.	$3,900.
	c.	$4,100
	d.	$5,500.
	e.	None of the above.