Roy Roberts is an automobile engineer and a member of the Automobile Engineers Association a professional accrediting body that, amongst other things, provides continuing professional education [CPE] to members. Members must complete 24 hours per year of CPE and in October 2014 Roy attended a four day conference of the International Automobile Engineers Association in Hawaii. He arranged a package that included conference fee ($800), air fares ($1,600) and accommodation and meals ($1,100) for eight days. He spent the extra four days holidaying.

Q. Required Advise Roy what tax deductions he can successfully claim.