Your client, Barney Green, and his wife, Edith, attended a two-day conference in Maui related to Barry's work in architecture as a sole proprietor. The Greens went to Hawaii several days early so 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 (four days) $2,000

Conference fee $1,000 per person

Meals $1,500.

What expenses (if any) can Barney deduct for his business?