Fred's employer dispatched him on a business trip from the Dallas headquarters to New York this year. During the trip Fred incurred the following unreimbursed expenses:

Air fare	$1,310
Lodging	760
Meals	610
Cab fare	230

What is the amount of Fred's deduction before the application of any AGI limitations?

rev: 10_20_2015_QC_CS-29902

a. $2,910.

b. $2,605.

c. $2,070.

d. $1,310.

e. $0 - the expenses cannot be deducted unless Fred is reimbursed.