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 self-employed 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)	$1,600
Lodging (single and double occupancy are the same rate$155 each day)	465
Meals ($380 x 3 days)*	1140
Conference registration fee (includes $120 for Family Tax Planning sessions)	900
Car rental	325
*Split equally between Dr. and Mrs. Spencer.

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 Spencers deduct?

Mrs. Spencer's activities do not constitute a trade or business. Therefore, she can deduct $.............. of her expenses.

Because Bret is self-employed, his deductible expenses are computed as follows.

Airfare (one ticket)		$
Lodging		$
Meals	$
Less: 50% limit	$
Registration fee		$
Car rental		$
Total		$