Your client is Professor X, a tenured full professor in geology at CSUF. While Professor X is tenured, he continues to do scholarly research to publish papers in academic journals. That helps him to retain prestige in the academic community and is also necessary for Professor X to receive raises in salary. In 2017, Professor X traveled to Arizona to examine geological formations in the Grand Canyon. He spent $2,700 on necessary travel costs. He then decided to stay another three days at a lodge in the Grand Canyon for personal pleasure, and that cost him an extra $1,500. During 2017 he also spent $600 of his own money on costs of academic journals.

CSUF is on an accountable plan, and it did not reimburse any of these expenses. Professor X wants to know if any of this is deductible on his personal income tax return. Please write a letter to Professor X explaining this.