Floyd owns an antique shop. During the year, he and his wife, Amanda, who works as a real estate broker, attend a 3-day antique show in Boston. The following facts are related to the trip:
Train per person ............. $110
Hotel daily rate—double occupancy* .... 115
Meals—$37 per day per person ...... 37
Incidentals—$14 per day per person ..... 14
*The hotel rate for double occupancy is $20 more than the single occupancy rate.

What amount can Floyd and Amanda deduct as travel expense? Explain.