Ursula owns a retail store in Tampa, FL. This year, she paid the following expenses realted to a four-day business conference she attended in Chicago, IL. Ursual spent four days at the conference and stayed an additional day to explore the city. Determine the amount Ursula may deduct as business expenses related to this trip after all applicable limitations.

• Conference registration - $900
• Airfare - $1,250
• Lodging per night (five nights) - $300
• Meals per day (five days) - $115
• Rental car per day (five days) - $125

a. 4310

b. 4080

c. 540

d. 3080