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 below. Airfare (two tickets) $4,000 Lodging (single and double occupancy are the same rate$225 each day) 675 Meals ($230 x 3 days)* 690 Conference registration fee (includes $120 for Family Tax Planning sessions) 700 Car rental 285 *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 $fill in the blank 2 3,712.50 of her expenses. Bret's deductible expenses are: Airfare (one ticket) $fill in the blank 3 2,000 Lodging fill in the blank 4 675 Meals $fill in the blank 5 345 Less: 50% limit fill in the blank 6 690 fill in the blank 7 345 Registration fee fill in the blank 8 580 Car rental fill in the blank 9 285 Total $fill in the blank 10