Mikey is a self-employed computer game software designer. He takes a week-long trip to Maui, primarily for business. He takes 2 personal days at the beach. How should he treat the expenses related to this trip?

a.None of the expenses are deductible since there was an element of personal enjoyment in the trip.

b.50 percent of the trip should be deducted as a business expense.

c.The cost of all of the airfare and the expenses related to the business days should be deducted, while the expenses related to the personal days are not deductible.

d.100 percent of the trip should be deducted as a business expense since the trip was primarily for business.