Ed is a self-employed heart surgeon who has incurred the following reasonable expenses. How much can Ed deduct?

$1,000 in airfare to repair investment rental property in Colorado.

$500 in meals while attending a medical convention in New York.

$300 for tuition for an investment seminar "How to pick stocks."

$100 for tickets to a football game with hospital administrators to celebrate successful negotiation of a surgical contract earlier in the day.

A. 1300 "for agi"

B. 1300 "for agi and 300 "from agi"

C. 480 "for agi"

D. 80 "for agi and 1300 "from agi"

E. none are correct