Mike is an independent contractor in 2022. Mike attends a professional trade association convention in Los Angeles. He spends three days at the meeting and two days vacationing before the meeting. Mike’s total expenses for the entire five days include the following:

Airfare to and from LA.................................................................$ 450
Meals ($50 per day)........................................................................250
Hotel ($100 per day)......................................................................500
Entertainment of customers (business is discussed)................500
Total............................................................................................$1,700

a. How much can Mike deduct for business-related expenses for 2022?
b. How would your answers change if Mike spent two days at the meeting and three days vacationing?