Teresa, a sales consultant, travels from Ohio to California for business, paying $380 for airfare. She then spends $330 on lodging and $150 on meals for the business portion of the trip. While there, she goes on a personal sightseeing tour of Mount Lancaster and spends $400 on car rental and lodging and $85 on meals.

• Decide what Teresa can deduct for business travel and explain your reasoning.
• Explain what factors must be considered.
• How would your answer change if the trip was outside of the US? Explain.
• Complete the calculation for Teresas deduction and share your results.