Sylvia is a professor in business at the University of Hawaii. She went on sabbatical for an academic year to take courses in Chinese at National Taiwan University in Taipei, Taiwan, to expand her knowledge of international business and ability to conduct research in a foreign language. On weekends and during the three-week winter break Sylvia went sight-seeing by herself around the island. However, one time she gave a lecture in Tainan, Taiwan. Sylvia has documented her expenses and saved her receipts. Advise Sylvia on the tax consequences.