Kim works for a clothing manufacturer as a dress designer. During 2019, 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	$800
Lodging (8 nights)	1,040
Meals (8 days)	960
Airport transportation	135

Assume lodging/meals are the same amount for the business and personal portion of the trip ($130 per day for lodging and $120 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 $ and the expenses would be classified as .