Jordan took a business trip from New York to Denver. She spent two days in travel, conducted business for nine days, and visited friends for five days. She incurred the following expenses: Required: How much of these expenses can Jordan deduct? Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar value. Deductibility of Meals and Entertainment The Tax Cuts and Jobs Act of 2017 repealed any deduction for entertainment expenses. Prior to 2018 , these expenses were 50% deductible if directly related or associated with business. The deduction for food and beverages associated with a trade or business has been retained. Traditionally, meals have been limited to 50\%. However, The Consolidated Appropriations Act of 2021 increased the business meals deduction to 100% provided by a restaurant for 2021 and 2022 tax years. Club dues and membership fees are expressly denied as deductions. 46 The taxpayer's meals while away from home on business may be deducted if the taxpayer either keeps track of the actual cost of meals or uses the federal per diem rates. The federal meal and incidental per diem rates vary and depend on the location of the meals and lodging 47 For the tax year 2022, the continental standard per diem (CONUS) rate is $155 (\$96 lodging and \$59 for meals and incidentals). These standard amounts are increased for business travel in IRS-designated high-cost areas. Using a per diem rate eliminates the need for detailed recordkeeping. 48