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During the year, Jackson and Shelby traveled to Miami to attend the annual American Institute of CPAs conference Jackson is a self-employed CPA, and Shelby is a housewife. The conference was five days, and Jackson participated in continuing education sessions each day. Shelby attended one session covering estate tax returns because she will be the executrix of her father's estate. The other four days she went sightseeing with an old friend from high school Shelby does not work for her husband. Expenses incurred in connection with the conference are summarized below. Airfare (two tickets) $2,000 Lodging ($225 x 5 days) 1,125 Meals ($180 x 5 days) 900 Conference registration (includes $150 for Shelby) 925 Car rental 500 How much of these expenses may be deducted as a business expense of the CPA firm? $3,850 $3,625 $2,725 $2,812.50