Question

Allowing for the cutback adjustment (50% reduction for meals and entertainment), which of the following trips, if any, will qualify for the travel expense deduction?

a. Paul, a romance language high school teacher, spends summer break in France, Portugal, and Spain improving his language skills.

b. Dr. Brown, a surgeon, attends a two-day seminar on financial planning.

c. Myrna went on a two-week vacation in Boston. While there, she visited her employer's home office to have lunch with former co-workers.

d. All of these choices are correct.

e. Dr. Jones, a general dentist, attends a two-day seminar on developing a dental practice.

Answer 1

The travel expense deductions depend on the purpose of the trip and its relevance to the individual's profession. In this case, attending a professional seminar and improving language skills for a teacher would qualify. Therefore, the correct answer is: d. All of these choices are correct.

Step-by-step explanation:

The cutback adjustment allows for a 50% reduction in the deduction for meals and entertainment expenses. Regarding the given options:

1. a. Paul, as a high school teacher, traveling to France, Portugal, and Spain to improve his language skills would not qualify for the travel expense deduction as it is not directly related to his job.
2. b. Dr. Brown, a surgeon attending a two-day seminar on financial planning, would qualify for the travel expense deduction as it is directly related to his profession.
3. c. Myrna, while going on vacation, visiting her employer's home office for lunch with former co-workers, would not qualify for the travel expense deduction as it is considered a personal activity.
4. d. All of these choices are correct.
5. e. Dr. Jones, a general dentist attending a two-day seminar on developing a dental practice, would qualify for the travel expense deduction as it is directly related to his profession.

Therefore, the correct answer is: d. All of these choices are correct.