Kim works for a clothing manufacturer as a dress designer. During 2021, she travels to New York City to attend five days of fashion shows and then spends three days sightseeing. Her expenses are as follows:

Airfare	$2,300
Lodging (8 nights)	2,990
Meals at local restaurants (8 days)	2,760
Airport transportation	100

Assume lodging/meals are the same amount for the business and personal portion of the trip ($374 per day for lodging and $345 per day for meals).

If an amount is zero, enter "0". If required, round all interim calculations to nearest dollar.

Question Content Area

a. Determine Kim's business expenses, presuming no reimbursement.

Airfare	2300
Lodging
Meals
Transportation
Total

What amount may she deduct on her tax return? $ 0

Question Content Area

b. Would the tax treatment of Kim's deduction differ if she was an independent contractor? The deductible expenses would be $__________ and the expenses would be classified as a deduction for AGI.