In June 2021, 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. $1,200 495 1140 Airfare (two tickets) Lodging (single and double occupancy are the same rate-$165 each day) Meals at local restaurants ($380 x 3 days)* Conference registration fee (includes $120 for Family Tax Planning sessions) Car rental *Split equally between Enrique and Denisse Espinosa. 660 305 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? constitute a trade or business. Therefore, he can deduct $ of Enrique's activities his expenses. Denisse's deductible expenses are: Airfare (one ticket) Lodging Meals alllll Registration fee Car rental Total