Alfredo, a Self-Employed Patent Attorney, Flew from His Home in Chicago

Essay

Alfredo, a self-employed patent attorney, flew from his home in Chicago to Miami, had lunch alone at the Chicago airport, conducted business in the afternoon, and returned to Chicago in the evening. His expenses were as follows: $$\begin{array} { l r } \text { Airfare } & \$ 900 \\\text { Airport parking (Chicago) } & 60 \\\text { Lunch } & 30 \\\text { Taxis (Miami) } & 42\end{array}$$ What is Alfredo's deductible expense for the trip?