Sofia and Tara are tax accountant partners operating a tax firm in San Diego. In 2022, they attend the Tax Planning Forum in Las Vegas featuring nationally renowned tax experts. The Forum lasts for 2 days. One evening, Sofia and Tara attend a show and another evening they lose $10 gambling on the nickel slot machines. Their expenses are as follows:

Airfare	$ 400
Hotels	300
Restaurant meals	180
Forum registration	1,000
Tickets to show	100
Gambling loss	10
	$1,990

Calculate the firm's deduction for attending this event.