In June 2022, 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)	$2,200
Lodging (single and double occupancy are the same rate$195 each day)	585
Meals at local restaurants ($380 x 3 days)*	1140
Conference registration fee (includes $120 for Family Tax Planning sessions)	660
Car rental	345
*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

dodo not

constitute a trade or business. Therefore, he can deduct $fill in the blank 2 of his expenses.

Denisse's deductible expenses are:

Airfare (one ticket)		$fill in the blank 3
Lodging		fill in the blank 4
Meals		fill in the blank 5
Registration fee		fill in the blank 6
Car rental		fill in the blank 7
Total		$fill in the blank 8