In June $2023,$ Enrique and Denisse Espinosa traveled to Denver to attend a three$-$day conference sponsored by the American Society of

Implant Dentistry. Denisse, a self$-$employed practicing oral surgeon, participated in scheduled technical sessions dealing with the latest

developments in surgical procedures. On two days, Enrique attended group meetings where various aspects of family tax planning were

discussed. On the other day, he went sightseeing. Enrique does not work for his wife, but he prepares their tax returns and handles the

family investments. Expenses incurred in connection with the conference are summarized below.

Airfare $($two tickets$)$

Lodging $($single and double occupancy are the same rate$-$ $$285$ each day$)$

Meals at local restaurants $($ $$2403$ days$)**$

Conference registration fee $($includes $$120$ for Family Tax Planning sessions$)$

Car rental

$*$Split equally between Enrique and Denisse Espinosa.

If an amount is zero, enter $"0".$ If required, round your interim calculations to nearest dollar.

How much, if any, of these expenses can the Espinosas deduct?

Enrique's activities

constitute a trade or business. Therefore, he can deduct &

of his expenses.

Denisse's deductible expenses are:

Airfare $($one ticket$)$

Lodging

Meals

Registration fee

Car rental

Total