Ben is the chief executive officer of a restaurant chain based in Maine. Ben began the business 15 years ago and it has grown into a multimillion-dollar company, franchising restaurants all over the country. Ben has a new interest, however, in horse breeding. He previously raised horses with some success over the years but has only recently decided to pursue this new business with the same intensity with which he originally pursued the restaurant business. Ben likes South Florida and sets up his new horse breeding business there. He purchased a fully operating breeding farm and leased a nearby condominium for six months so he can oversee the business. Ben plans to spend about six months each year in Florida for the next three years overseeing his horse business, which should provide about 30 percent of his total income. Ultimately, Ben wants to sell his interest in his restaurant business and retire to Florida to devote all of his time to his horses. Ben wants to know if he can deduct any of the costs associated with his travel to Florida.

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