Your client, Barney Green, and his wife, Edith, attended a three-day program in Maui entitled Financial, Tax, and Investment Planning for Investors. The Greens went to Hawaii several days early so that they could adjust to the jet lag and be ready for the seminar. The $8,000 cost of the trip included the following expenses.

First-class airfare $2,500

Hotel (seven days) 2,000

Program fee 2,000

Meals and other expenses 1,500

a. List as many possible tax research issues as you can to determine whether the Greens can deduct any or all of the $3,000 of expenditures on their current-year tax return.