Mickey is an attorney who operates his own legal practice as a sole proprietorship in Cleveland. Minnie travels to Indianapolis to review documents and provide advice to a client. He travels to Indianapolis on Sunday and works Monday through Thursday. On Friday and Saturday, he spends time with family and on Sunday he flies back to Cleveland. His expenses are as follows:

Round trip airfare $350

Luggage fees $ 50

Rental car $ 35 per day

Hotel $135 per day

Meals at a restaurant $ 70 per day

Tickets to a Indiana University basketball game on Wednesday night

for Mickey and his client $140

How much can Mickey deduct for these expenses in 2021?