Melissa recently paid $595 for round-trip airfare to San Francisco to attend a business conference for three days.Melissa also paid the following expenses:$380 fee to register for the conference, $295 per night for three nights' lodging, $180 for meals, and $420 for cab fare.(Leave no answers blank. Enter zero if applicable. Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

a.What amount of these costs can Melissa deduct as business expenses?

b. Josh purchased a piece of land for $74,500 in order to get a location to expand his business.He also paid $11,800 to construct a new driveway for access to the property.