Kelly is an employee who incurs $2,200 of business meal expenses in connection with business entertainment and travel, none of which are reimbursed by her employer. S500 of the business meal costs are considered to be lavish or extravagant. How much can Kelly deduct before applying the 2% nondeductible oor on miscellaneous itemized deductions? Kely may deduct S before applying the 2% nondeductible floor