Problem 3-11 Travel Expensen, Meals And Entertainment, Educabonat Expenses (to 3.4, 3.5, 3.6) Bob is a self-employed tawyer and is required to take a week of centinuing legal education every year to maintain his ficense. This year he paid 31 , 400 in course fees for his continuing legal education in a different city. He olio paid $500 for airfare and a hotel reom and paid sjo0 for meals, al of which ware prowided br the hsters restaurant. Bob alio purchased a 510 bag of snacks from a newsstand while waiting foc als plane in the airport because he misied lunch. What as the total amount he can deduct on his schedule C related to these eupenses? x expenses ace deductible ss long es they can te substanteted and are not lavish or extravagant. Expenses included as part of the trivei deducten include the cost. of such nems as mesls, lodging, taxis, tips, and laundry. Most travei expenses are fully deductible, but Cengress decided that a portion of the cost of meati is a personal expense. Therefore, only 100 percent at the cost of meals is deductible. There are two tests celated to the desuction of educational expenses, at least one of which must be met to deduct the expenses. Educstional expenses are not deductble, even if one of the tests is met, if (1) the education is required to meet the minimum requiraments for the taupavars currant job, ar (2) the education is part of a program that will lead to a new trade or business even if the taxpsyer does not intend to enter that new trade or businets