Arlene,a Criminal Defense Attorney Inherits $500,000 from Her Grandmother What Amount May She Deduct as Travel Expenses for the How

Arlene,a criminal defense attorney inherits $500,000 from her grandmother.Unsure of how to invest the money,Arlene attends a three-day investment seminar in New York.Arlene attends all the sessions and receives a certificate for successfully completing the seminar.Her expenses to attend the seminar are as follows:
$$\begin{array} { l r } \text { Airfare } & \$ 450 \\\text { Hotel daily rate } & 110 \\\text { Meals } @ 40 \text { per day } & 40 \\\text { Incidentals } \$ 15 \text { per day } & 15 \\\text { Entertainment } & 140\end{array}$$
What amount may she deduct as travel expenses for the seminar?

A) $- 0 -
B) $780
C) $825
D) $885
E) $955