Baker, a sole proprietor CPA, has several clients that do business in Spain. While on a four-week vacation in Spain, Baker too a five-day seminar on Spanish business practices that cost $800. Baker's round-trip airfare to Spain was $600. While in Spain, Baker spent an average of $200 per day on accommodations, local travel, and other incidental expenses, for total expenses of $2,800. What amount of total expense can Baker deduct on Form 1040 Schedule C related to this situation? (Points : 4)

$700 $1,200 $1,800 $4,100