Cary Bean is a product manager for a high-tech firm, Apps R Us, that develops apps for smart phones. The Global Conference on Technology is being held in Sint Maarten in 2020 and her employer agrees that she may attend in spite of the conference program being only tangentially related to her business. This conference is largely considered a boondoggle by most in the tech industry but it is tech-related. The cost of the conference is $800 and travel and lodging are $1,400. How much of the conference costs can Apps R Us deduct?