Amos is a self-employed tax attorney. He and Monica, his employee, attend a conference in Dallas sponsored by the American Institute of CPAs. The following expenses are incurred during the trip:

Amos Monica
Conference registration $900 $900
Airfare 1,200 700
Taxi fares 100 0
Lodging in Dallas $750 $300
Amos pays for all of these expenses.

a. What is the tax effect of these expenses for Amos? ( Multiple Choice )

The expenses are ( deductible for AGI - deductible from AGI - not deductible )

b. Calculate the total amount of deductible expenses (for both Amos and Monica).

Conference registration $
Airline tickets
Taxi fares
Lodging
Total $
c. If the American Bar Association had sponsored the conference, calculate the total amount of deductible expenses (for both Amos and Monica).

( $ )