During the year, Sophie (a self-employed marketing consultant) went from Omaha to Lima, Peru, on business. She spent four days on business, two days on travel, and four days on vacation. Disregarding the vacation costs, Sophies expenses are:

Airfare	$3,000
Lodging	800
Meals	600
Entertainment	400

Sophies deductible expenses are:

	a.	$4,300.
	b.	$2,900.
	c.	$2,800.
	d.	$2,500.