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. Shelly documented her expenditures (described below). What amount can Shelley deduct?

Airfare to New Jersey

$

2,000

Meals at the conference

220

Meal with an old friend

120

Lodging in New Jersey

450

Rental car

180

A) $2,850.

B) $2,740.

C) $1,850 if Shelley itemizes the deductions.

D) All of these expenses are deductiblebut only if Shelley attends a conference in Texas.

E) None of the expenses are deductible because Shelly visited her friend.