Mark flew from Baltimore to Phoenix on business. He spent four days on business and visited friends for two days before returning home. He stayed at a hotel for the four business days but he stayed at his friend's home the last two days. He paid the following expenses:
Airfare.............................................$420
Hotel................................................500
Meals for 4 business days Meals for............200
2 days visiting friends Gift for...................80
customer in Phoenix Gift for friends............80
Rental car for 6 days at $20 per day............30
.....................................................120
How much qualifies as deductible travel expenses?