During the year, Kirk (a self-employed marketing consultant) travels from New Jersey to Spain on business. His time was spent as follows: 2 days travel (one day each way), 2 days business, and 2 days personal. His expenses for the trip were as follows. Note: amounts listed for lodging and meals are the amounts spent only on travel and business days.

Air fare	$4,500
Lodging	1,200
Meals	800

Presuming no reimbursement, Kirks deductible expenses are:

• A.

  $3,100.

• B.

  $6,500.

• C.

  $4,600.

• D.

  $6,100.