Jerry Baker and his wife Hammi believe in the worship of the "Sea God." This is a very personal religion to Jerry and Hammi. To practice their beliefs, the Bakers want to take a two-week trip to Tahiti this year to w worship their deity. The cost (airfare, hotels, etc.) of this religious "pilgrimage" is $5250. Jerry wants to know if he can deduct the cost of this trip as a charitable deduction.