In June of this year, Dr. and Mrs. Savage traveled to attend a three-day professional conference. Dr. Savage, a self-employed practicing surgeon, participated in scheduled technical sessions dealing with the latest developments in surgical procedures. On two days, Mrs. Savage attended group meetings where various aspects of family tax planning were discussed. On the other day, she went sightseeing. Mrs. Savage does not work for her husband, but she prepares their tax returns and handles the family investments. Expenses incurred in connection with the conference are summarized below:

Airfare $3,600 (two tickets @ $1,800 each)
Lodging $435 (single and double occupancy are the same rate$145 each day)
Meals $320 x 3 days (Split equally)
Conference registration fee $740 (includes $120 for Family Tax Planning sessions)
Car rental $335

A) Do Mrs. Savages activities constitute a trade or business? If they do, how much can they deduct of these expenses?

B) How much, if any, of these expenses can the Dr. Savage deduct? Explain each amount. What is the total?