"Snakeman" Jackson, as his friends call him, is an aging blues guitarist and songwriter. He frequently tours throughout Europe and South America. He requires tour promoters to pay him half of his fee upfront. He then collects the other half of his fee in cash from the performance venue immediately following the performance. He told you that he collects in cash because "once you're gone, they forget you."
"Snakeman" is a great guitarist, but not a great accountant. He maintains meticulous records of his gigs, including bank deposits, receipts, and copies of his contracts. He pays his backup musicians and roadies in cash, but always gets signed receipts from them. However, he pays for his hotels in cash, and usually checks out quickly without saving his receipts. He explained to you that he does this because, once he has collected in cash for a performance, he wants to minimize the amount of cash he physically carries with him to the next location.
It is clear to you from your client's website that he did in fact perform last year at over 80 venues throughout the world. How should you report the hotel expenses on Snakeman's tax return?