Terrance is a self-employed (sole proprietor) financial planner in Grand Rapids. He traveled to Nashville, Tennessee, to attend a 3-day seminar for financial planners covering new strategies on financial planning for retirement. He spent a total of 4 days in Nashville; 3 days at the fine seminar and one day sightseeing. He incurred and paid the following expenses in total:

Lodging ($150 per night for four nights) $600

Airfare $180

Meats eaten at restaurants ($80 per day for four days) $320

Conference registration fee $350

After the seminar, Terrance spent the last day sightseeing. The amount of the above expenses that Terrance can deduct as business expenses is:

a. $800

b. $1,040

c. $1,100

d. $1,220

e. none of the above.