Political Contributions and Lobbying Expenses. Eljay, LLP owns several apartment complexes and office buildings. The leasing and management of these buildings constitutes Eljay$$s only business activity. During $2018,$ Eljay incurred the following: $$ $$900$ in airfare and lodging for a trip to Washington, D$.$C$.$ The purpose of the trip was to protest proposed tax rate increases for individuals and corporations. $$ $$700$ for renting space on billboards along the highway. The billboards express its concern regarding pending legislation that would significantly increase property taxes. $$ $$500$ in airfare and hotel bills incurred on a trip to the state capital. The purpose of the trip was to meet with the legislative subcommittee on property taxation. $$ $$50$ for a subscription to a political newsletter published by a national political party. $$ $$150$ in making a presentation to the county council protesting a proposed increase in the property tax levy. Assume instead that Eljay did not travel to Washington, DC or to the state capital. Costs incurred were for billboard rental $($$$700),$ newsletter $($$$50),$ and presentation to the county council $($$$150).$ What amount may Eljay deduct because of these expenditures?