Renee travels from Augusta to Cleveland on a business trip. Seven days of the trip are spent conducting business activities and three day is spent on personal sightseeing activities. Renee incurs $800 in airfare costs in going to and returning from Cleveland and lodging (10 days @ $280) and meals (10 days @ $100) while in Cleveland and entertainment of friends ($250). The total is $4,850. The corporation reimburses the employee under an accountable plan. What amount of the $4,850 qualifies as deductible travel expenses for the corporation?