Kim works for a clothing manufacturer as a dress designer. 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 $1,050

Lodging (8 nights) 1,365

Meals (8 days) 1,260

Airport transportation 60

Assume lodging/meals are the same amount for the business and personal portion of the trip ($171 per day for lodging and $158 per day for meals).

If required, round all interim calculations to nearest dollar.

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

b. Would the tax treatment of Kim's deduction differ if she was an independent contractor? The deductible expenses would be $_______?