Kim works for a clothing manufacturer as a dress designer. During 2022, 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	$1,800
Lodging (8 nights)	2,340
Meals at local restaurants (8 days)	2,160
Airport transportation	70

Assume lodging/meals are the same amount for the business and personal portion of the trip ($293 per day for lodging and $270 per day for meals).

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

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

Airfare	$
Lodging
Meals
Transportation
Total	$

What amount may she deduct on her tax return?

$

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