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Joan is a self-employed attorney in New York City. Joan took a trip to San Diego, CA, primarily for business, to consult with a client

Joan is a self-employed attorney in New York City. Joan took a trip to San Diego, CA, primarily for business, to consult with a client and take a short vacation. On the trip, Joan incurred the following expenses:

Line Item Description Amount
Airfare to and from San Diego $ 480
Hotel charges while on business 440
Restaurant meals while on business 260
Car rental while on business (she drove 240 miles) 110
Hotel charges while on vacation 460
Restaurant meals while on vacation 290
Car rental while on vacation 180
Total $2,220

Calculate Joan's travel expense deduction for the trip, assuming the trip was made in 2022.

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