Reference no: EM13598761

Melissa recently paid $775 for round-trip airfare to San Francisco to attend a business conference for three days. Melissa also paid the following expenses:

• $390 fee to register for the conference,
• $360 per night for three night's lodging,
• $170 for meals, and
• $485 for cab fare.

A. What amount of the travel costs can Melissa deduct as business expenses?

B. Suppose that while Melissa was on the coast, she also spent two days sightseeing the national parks in the area. To do the sightseeing, she paid $1,090 for transportation, $1,015 for lodging, and $350 for meals during this part of her trip, which she considers personal in nature. What amount of the travel costs can Melissa deduct as business expenses?

C. Suppose that Melissa made the trip to San Francisco primarily to visit the national parks and only attended the business conference as an incidental benefit of being present on the coast at that time. What amount of the airfare can Melissa deduct as a business expense?

D. Suppose that Melissa's permanent residence and business was located in San Francisco. She attended the conference in San Francisco and paid $390 for the registration fee. She drove 50 miles over the course of three days and paid $110 for parking at the conference hotel. In addition, she spent $360 for breakfast and dinner over the three days of the conference. She bought breakfast on the way to the conference hotel and she bought dinner on her way home each night from the conference. What amount of the travel costs can Melissa deduct as business expenses? (Use standard mileage rate.)