Pete, a self-employed CPA, went to L.A. for 3 weeks. He spent 1 week analyzing his Hollywood clients investments, 1 week at a continuing education conference for his CPA license, and 1 week playing tennis. Petes round-trip airfare was $600, the hotel bill $1,200, meals (all under $75) $450, tuition $500, and tennis fees $90. Pete kept track of all expenses in a diary but had documentary substantiation for only the airfare and hotel bill. How much can Pete deduct?

(a) $1,850

(b) $1,550

(c) $2,050

(d) $2,200

Identify the correct response and then elaborate on why you chose that response and why you believe the others to be incorrect. Word count range: 250-300.