Your client, Barney Green, and his wife, Edith, attended a two-day conference in Maui related to Barrys work in architecture as a sole proprietor. The Greens went to Hawaii several days early so that they could adjust to the jet lag and be ready for the conference. The $8,000 cost of the trip included the following expenses:

First-class airfare	$2,500
Hotel (seven days)	2,000
Conference fee	2,000
Meals	1,500

The Greens have records to substantiate all the above expenditures in a manner that is acceptable under IRC 274.

Research question: Can the Greens can deduct any or all of the $8,000 of expenditures on their current-year tax return? Using tax code (IRC) or tax law cases