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Sam Operates a Small Chain of Pizza Outlets in Fort

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Sam operates a small chain of pizza outlets in Fort Collins, Colorado. In November of this year Sam decided to attend a two-day management training course. Sam could choose to attend the course in Denver or Los Angeles. Sam decided to attend the course in Los Angeles and take an eight-day vacation immediately after the course. Sam reported the following expenditures from the trip: Course Tuition $2,500 Air Fare 800 Hotel (10 nights) 1,200Rental car (10 days) 900 Meals (10 days) 1,500\begin{array}{llcc} \text {Course Tuition } & \$2,500 \\ \text { Air Fare } &800\\ \text { Hotel (10 nights) } &1,200\\ \text {Rental car (10 days) } &900\\ \text { Meals (10 days) } &1,500\\\end{array}
What amount of travel expenditures can Sam deduct?

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