P traveled to San Francisco for four days on vacation, and while there spent another two days conducting business for his employer. P's plans fare for the trip was $350, meals cost $45 per day, hotels cost $95 per day. P was not reimbursed by his employer for any expenses. P has no other miscellaneous itemized deductions. P's AGI for the year is $25,000. P may deduct after all applicable limits:
a. $0
b. $195
c. $240
d. $345