3. During the year, Walt travels from Seattle to Tokyo (Japan) on business. His time was spent as follows: 2 days’ travel (one day each way), 2 days’ business, and 2 days personal. His expenses for the trip were as follows (meals and lodging reflect only the business portion):

Air fare 3,000

Lodging 2,000

Meals and entertainment 1,000

Presuming no reimbursement, Walt’s deductible expenses are?

a. $3,500.

b. $4,500.

c. $5,500.

d. $6,000.

e. None of these.