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 $1,550

Lodging (8 nights) 2,015

Meals (8 days) 1,860

Airport transportation 70

Assume lodging/meals are the same amount for the business and personal portion of the trip ($252 per day for lodging and $233 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 .