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His travel expense of $1,600 is for a trip to Steamboat Springs, CO, for a one-day seminar on South African cuisine. He spent the day

His travel expense of $1,600 is for a trip to Steamboat Springs, CO, for a one-day seminar on South African cuisine. He spent the day at the seminar and then went snowskiing for two days before returning to Laramie. His airfare to Steamboat Springs was $400, his lodging was $300 per night for three nights, and his meals were all restaurant meals at a cost of $100 per day. How much is deductible

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