Kelly is a self$-$employed tax attorney whose practice primarily involves tax planning. During the year, she attended a three$-$day seminar regarding new changes to the tax law. She incurred the following expenses:

Lodging$ $475$Meals$84$Course registration$425$Transportation$225$

Required:

How much can Kelly deduct?

Note: Do not round intermediate calculations. Round your final answer to the nearest dollar value.

Kelly believes that obtaining a CPA license would improve her skills as a tax attorney. She enrolls as a part$-$time student at a local college to take CPA review courses. During the current year, she spends $$1,875$ for tuition and $$375$ for books. How much of these expenses can Kelly deduct?