Q1.) Kelly is a self-employed tax attorney whose practice primarily involves tax planning. During the year, she attended a three-day seminar regarding new changes to the tax law. She incurred the following expenses:

Lodging	$	450
Meals		79
Course registration		400
Transportation		200

How much can Kelly deduct? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Kelly believes that obtaining a CPA license would improve her skills as a tax attorney. She enrolls as a part-time student at a local college to take CPA review courses. During the current year, she spends $1,750 for tuition and $350 for books. How much of these expenses can Kelly deduct? What I need to know is what is the Total deduction and What is the dectible education expenses.

Q4.) Jordan took a business trip from New York to Denver. She spent two days in travel, conducted business for nine days, and visited friends for five days. She incurred the following expenses:

Airfare	$	510
Lodging		3,100
Meals		775
Entertainment of clients		620

How much of these expenses can Jordan deduct? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar value.) What I need to know is the Total Deduction?