What portion of these expenses are deductible? Show calculations and the total deduction. Sam handles most claim applications locally, but on occasion he must travel out of town. Expenses in connection with these business trips during 2020 were $930 for lodging and $1,140 for meals. He also paid $610 for business dinners he had with several visiting executives of insurance companies with who he does business. Sam’s other business-related expenses for 2020 are listed below:

Expense Item Amount Contribution to HR 10 (Keogh) retirement plan $ 8,000

Premiums on Medical Insurance covering himself and family (spouse & kids) 4,600

Premiums on disability insurance policy (pays for loss of income if Miquel is disabled & can’t work) 2,400

State & local occupational fee 450

Birthday gift for receptionist ($25 box of Godiva chocolates & $3 for gift wrap) 28