In june 2021, enrique and denisse espinosa traveled to denver to attend a three-day conference sponsored by the american society of implant dentistry. denisse, a self-employed practicing oral surgeon, participated in scheduled technical sessions dealing with the latest developments in surgical procedures. on two days, enrique attended group meetings where various aspects of family tax planning were discussed. on the other day, he went sightseeing. enrique does not work for his wife, but he prepares their tax returns and handles the family investments. expenses incurred in connection with the conference are summarized below: Airfare (two tickets) $4,000
Lodging (single and double occupancy are the same rate—$275 each day) 825
Meals at local restaurants ($400 x 3 days)* 1200
Conference registration fee (includes $120 for Family Tax Planning sessions) 660
Car rental 295

Required:
How much, if any, of these expenses can the Espinosas deduct?

Pestiferous manufacturing produces a chemical pesticide and uses process costing. there are three processing departmentslong dash​mixing, ​refining, and packaging. on january​ 1, the first departmentlong dashmixinglong dashhad no beginning inventory. during​ january, 48,000 fl. oz. of chemicals were started in production. of​ these, 40,000 fl. oz. were​ completed, and​ 8,000 fl. oz. remained in process. in the mixing​ department, all direct materials are added at the beginning of the production​ process, and conversion costs are applied evenly throughout the process. at the end of​ january, the equivalent unit data for the mixing department were as​ follows: units equivalent units equivalent units units to be accounted for direct materials costs conversion costs completed and transferred out ​40,000 ​40,000 ​40,000 ending​ work-in-process* ​8,000 ​8,000 ​3,520 ​48,000 ​48,000 ​43,520 ​* percent complete for conversion​ costs: 44% in addition to the​ above, the cost per equivalent unit were​ $1.35 for direct materials and​ $5.30 for conversion costs. using this​ data, calculate the full cost of the ending wip balance in the mixing department. the​ weighted-average method is used.