Sally and Martha Are Tax Accountant Partners Sharing an Office

Sally and Martha are tax accountant partners sharing an office in San Diego.Every year,they attend the Tax Planning Forum in Las Vegas featuring nationally renowned tax experts.The Forum lasts for 2 days.One evening Sally and Martha attend a show and another evening they lose $10 gambling on the nickel slot machines.Their expenses are as follows:
$\begin{array}{lr}\text { Airfare } & \$ 200 \\\text { Hotels } & 300 \\\text { Meals } & 150 \\\text { Forum registration } & 1,000 \\\text { Tickets to show } & 100 \\\text { Gambling loss } & 10 \\&\$1,760\end{array}$ $\begin{array}{lr}\text { Airfare } & \$ 200 \\\text { Hotels } & 300 \\\text { Meals } & 150 \\\text { Forum registration } & 1,000 \\\text { Tickets to show } & 100 \\\text { Gambling loss } & 10 \\&\$1,760\end{array}$ Calculate the firm's educational expense deduction for the current year.