Problem 9-26 (LO. 3, 5) In June of this year, Dr. and Mrs. Bret Spencer traveled to Denver to attend a three-day conference sponsored by the American Society of Implant Dentistry. Bret, a self-employed practicing oral surgeon, participated in scheduled technical sessions dealing with the latest developments in surgical procedures. On two days, Mrs. Spencer attended group meetings where various aspects of family tax planning were discussed. On the other day, she went sightseeing. Mrs. Spencer does not work for her husband, but she does their tax returns and handles the family investments. Expenses incurred in connection with the conference are summarized below.

Airfare (two tickets)

$2,000 Lodging (single and double occupancy are the same rate$250 each day)

750 Meals ($200 x 3 days)* 600 Conference registration fee (includes $120 for Family Tax Planning sessions)

620 Car rental

300 *Split equally between Dr. and Mrs. Spencer.

If an amount is zero, enter "0".

How much, if any, of these expenses can the Spencers deduct? Mrs. Spencer's activities do not constitute a trade or business. Therefore, she can deduct $____ of her expenses.

Bret's deductible expenses are:

Airfare (one ticket) $ ____

Lodging Meals $ _____

Less: meals limitation $ _______

Registration fee $ _______

Car rental $ ____

Total $ _____