The amount of these costs that Melissa can deduct as business expenses is $1,800.
Air fare $400
Registration of conference $250
Lodging $900
($300×3 nights)
Meals (allowable up to 50%) $100
($200×50%)
Cab fare $150
Total Deductible $1,800
($400+$250+$900+$100+$150)
Inconclusion the amount of these costs that Melissa can deduct as business expenses is $1,800.
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