During the year, Oscar travels from Raleigh to Moscow (Russia) on business. His time was spent as follows: 2 days travel (one day each way), 2 days business, and 2 days personal. His expenses for the trip were as follows (meals and lodging reflect only the business portion):
Air fare $3,600
Lodging 1,000
Meals and entertainment 1,600
Presuming no reimbursement, Oscar's deductible expenses are:
a) $1,800.
b) $3,000.
c) $4,200.
d) $5,400.
e) $6,200.