5. LO.3 In November 2021, Kortney (who is a self-employed management consultant)

travels from Chicago to Barcelona (Spain) on business. She is gone for 10 days (including 2 days of travel), during which time she spends 5 days conducting business and 3 days sightseeing. Her expenses are $1,500 (airfare), $200 per day

(meals at local restaurants), and $400 per night (lodging). Because Kortney stayed with relatives while sightseeing, she paid for only 5 nights of lodging.

What is Kortney’s deduction for:

a. Airfare?

b. Meals?

c. Lodging?