Suppose that Melissa made the trip to San Francisco primarily to visit the national parks and only attended the business conference as an incidental benefit of being present on the coast at that time. What amount of the airfare can Melissa deduct as a business expense?

Suppose that Melissas permanent residence and business was located in San Francisco. She attended the conference in San Francisco and paid $510 for the registration fee. She drove 176 miles over the course of three days and paid $184 for parking at the conference hotel. In addition, she spent $635 for breakfast and dinner over the three days of the conference. She bought breakfast on the way to the conference hotel and she bought dinner on her way home each night from the conference. What amount of the travel costs can Melissa deduct as business expenses?