Problem
Carol flies from Raleigh to London on business. She spends 3 days working in London and then 5 days visiting friends in Kent. Her round-trip airfare is $1,500, and her hotel expense is $600 in London and $375 in Kent. In London, she spends $200 on incidentals such as taxis, laundry, and dry cleaning and $300 on meals. She also purchases theater tickets for her client and herself for $200. In Kent, she spends $100 on meals and $50 on entertainment. What may Carol deduct as travel expense on her Schedule C, assuming she has receipts for all the expenses?