Kelly is a self-employed tax attorney whose practice primarily involves tax planning. During the year, she attended a three-day seminar regarding new changes to the tax law. She incurred the following expenses:

Lodging	$675
Meals	144
Course registration	700
Transportation	115

a. How much can Kelly deduct? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

b. Kelly believes that obtaining a CPA license would improve her skills as a tax attorney. She enrolls as a part-time student at a local college to take CPA review courses. During the current year, she spends $1,075 for tuition and $340 for books. How much of these expenses can Kelly deduct?