Sam operates a small chain of pizza outlets in Fort Collins, Colorado. In November of this year Sam decided to attend a two-day management training course. Sam could choose to attend the course in Denver or Los Angeles. Sam decided to attend the course in Los Angeles and take an eight- day vacation immediately after the course. Sam reported the following expenditures from the trip: Course Tuition $ 2,500 Airfare 800 Hotel (10 nights) 1,200 Rental car (10 days) 900 Meals (10 days) 1,500 What is the total amount of these expenditures that Sam can deduct