Shelley is self-employed in Texas and recently attended a two-day business conference in New Jersey. After Shelley attended the conference, she had dinner with an old friend who lived nearby. Shelley documented her expenditures (described below). What amount can Shelley deduct? Airfare to New Jersey Meals at the conference Meal with an old friend Lodging in New Jersey Rental car $2,180 238 130 432 198 $3,048 None of the expenses are deductible because Shelley visited her friend. $1,958 if Shelley itemizes the deductions. $2,929 All of these expenses are deductible but only if Shelley attends a conference in Texas