Jordan runs a garden and landscaping business. Jordans business is called Gardens of Heaven. In order to learn how Brazilians grow such beautiful gardens, Jordan flew to Rio de Janeiro, Brazil in 2019 and visited several gardens. During her trip, she visited with the gardeners and solicited advice regarding how to grow the best gardens. She also purchased some equipment that she could not find in the U.S. The cost of her trip was $3,500 and the cost of the equipment was $1,200

In addition, Jordan had the following items for 2019: $70,000 gross income from garden clients $20,000 of operating expenses and COGS (not including the expenses discussed above) 2,500 miles driven for business purposes

Can Jordan deduct the cost of her trip to Brazil, including the equipment? Why or why not? Please calculate (showing your work) Jordans adjusted gross income and her taxable income for the year. Assume she claims the standard deduction for a single filer. Be sure to explain any calculations.