In June of this year, Dr. and Mrs. Alvin Lord traveled to Memphis to attend a three-day conference sponsored by the American Society of Implant Dentistry. Alvin, a practicing oral surgeon, participated in scheduled technical sessions dealing with the latest developments in surgical procedures. On two days, Mrs. Lord attended group meetings where various aspects of family tax planning were discussed. On the other day, she went sightseeing> Mrs. Lord does not work for her husband, but she does their tax returns and handles the family investments. Expenses incurred in connection with the conference are summarized below:
Airfare (two tickets) $1,040
Lodging (single and double occupancy are the same rate-$200 each day) 660
Meals ($200 x 3 days)* 600
Conference registration fee (includes $120 for Family Tax Planning sessions) 520
Car rental 240
How much, if any, of these expenses can the Lord deduct?