Paula is single and works as a high school science teacher. Each summer, she travels to a national conference on high school science curriculum. She also spends one week during the summer traveling to areas in the United States to further her science knowledge. This year, she spent one week exploring the caves and rock formations around Carlsbad, New Mexico. She plans on using the knowledge and information from this trip in her earth science class. The costs of each trip are as follows:

Paula has asked for your advice on the deductibility of these costs as a business expense. Write her a letter explaining her allowable deduction for these costs. If any of the costs are not deductible, explain why she cannot deduct them.

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Carlsbad Trip $450 375 250 110 190 Science Conference Airfare Hotel Meals Incidentals Rental car Registration Tours S350 1 200 120 40 75 100 90