Dennis, the Owner of Dennis Company, Incurs the Following Expenses

Dennis, the owner of Dennis Company, incurs the following expenses while away from home on a 3-week business trip during 2018: $\begin{array}{llcc} \text { Airfare from Chicago to B oston } &\$800 \\ \text {Hotel charges } &1,800\\ \text { Meal charges } &740\\ \text {Dry deaning and laundry } &100\\ \text { Local transportation } &40\\ \text {Business entertainment } &150\\\text {Business gift to Boston customer}&45\end{array}$
In addition to the above expenses, Dennis incurred the following expenses for a weekend sightseeing trip to Washington D.C.: $\begin{array}{llcc} \text { Transportation to Washington D.C. } &\$200 \\ \text { Hotel charges } &125\\ \text { Meal charges } &95\\\end{array}$
Calculate the amount Dennis may deduct for 2018 as travel expenses for the trip.Calculate the amount Dennis may deduct for 2018 as entertainment.Calculate the amount Dennis may deduct for 2018 as business gifts.