Sally and Martha are tax accountant partners operating a tax firm in San Diego. Every year, they attend the Tax Planning Forum in Las Vegas featuring nationally renowned tax experts. The Forum lasts for 2 days. One evening Sally and Martha attend a show and another evening they lose $10 gambling on the nickel slot machines. Their expenses are as follows: Airfare $ 400 Hotels 300 Meals 180 Forum registration 1,000 Tickets to show 100 Gambling loss 10 $1,990 Calculate the firm's educational expense deduction for the current year.