27. LO.3 In June of 2021, Enrique and Denisse Espinosa traveled to Denver to attend a three-day conference sponsored by the American Society of Implant Dentistry.

Denisse, a self-employed practicing oral surgeon, participated in scheduled technical sessions dealing with the latest developments in surgical procedures. On two days, Enrique attended group meetings where various aspects of family tax planning were discussed. On the other day, he went sightseeing. Enrique does not work for his wife, but he prepares their tax returns and manages the family investments.

Expenses incurred in connection with the conference are summarized as follows.

Airfare (two tickets) $2,000 Lodging (single and double occupancy are the same rate—$250 each day) 750 Meals at local restaurants ($200 3 3 days)* 600 Conference registration fee (includes $120 for Family Tax Planning sessions) 620 Car rental 300

*Split equally between Enrique and Denisse Espinosa.

How much, if any, of these expenses can the Espinosas deduct?