In June of this year, Dr. and Mrs. Bret Spencer traveled to Denver to attend a three-day conference sponsored by the American Society of Implant Dentistry. Bret, a practicing oral surgeon, participated in scheduled technical sessions dealing with the latest developments in surgical procedures. On two days, Mrs. Spencer attended group meetings where various aspects of family tax planning were discussed. On the other day, she went sightseeing. Mrs. Spencer does not work for her husband, but she does their tax returns and handles the family investments. Expenses incurred in connection with the conference are summarized as follows:

Airfare (two tickets)	$2,000
Lodging (single and double occupancy are the same rate$250 each day)	750
Meals ($200 x 3 days)*	600
Conference registration fee (includes $120 for Family Tax Planning sessions)	620
Car rental	300
*Split equally between Dr. and Mrs. Spencer.

If an amount is zero, enter "0".

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

Does Mrs. Spencer's activities constitute a trade or business?

Therefore, she can deduct $________ of her expenses.

Bret's deductible expenses are:

Airfare (one ticket)		$ _________
Lodging		_________
Meals	$ _________
Less: Cutback adjustment	___________	__________
Registration fee		__________
Car rental		__________
Total		$ __________