28. LO.3 On Thursday, Justin flies from Baltimore (where his sole proprietorship office is located) to Cadiz (Spain). He conducts business on Friday and Tuesday;

vacations on Saturday, Sunday, and Monday (a legal holiday in Spain); and returns to Baltimore on Thursday. Justin was scheduled to return home on Wednesday, but all flights were canceled due to bad weather. As a result, he spent Wednesday watching floor shows at a local casino.

a. For tax purposes, what portion of Justin’s trip is regarded as being for business?

b. Suppose Monday had not been a legal holiday. Would this change your answer to part (a)? Explain.

c. Under either part

(a) or (b), how much of Justin’s airfare qualifies as a deductible business expense?