Allowing for the overall limitation $(50\%$ reduction for meals$),$ which of the following trips, if any, will qualify for the travel expense deduction?

Dr$.$ Smith, a self$-$employed general dentist, attends a two$-$day seminar on developing a dental practice.

Dr$.$ Judge, a self$-$employed surgeon, attends a two$-$day seminar on financial planning.

Jill, a romance language high school teacher, spends summer break in France, Portugal, and Spain improving his language skills.

Sheila went on a two$-$week vacation in Boston. While there, she visited her employer$$s home office to have lunch with former co$-$workers.