Luna , a self-employed engineer, flew from New York to Paris, France primarily for a business meeting. She departed on Sunday, conducted business on Monday through Friday, shopped and visited local sights on Saturday and Sunday, concluded her business on Monday, visited local sights on Tuesday through Friday, and returned home on Saturday. With respect to the cost of the plane fare for the trip, Luna should:

		Deduct the entire fare.
		Prorate the fare equally between business and personal activities and deduct the business portion.
		Prorate the fare based on the time devoted to business and personal activities and deduct the business portion.
		Deduct none of the fare.