Suppose that melissa’s permanent residence and business was located in san francisco. she attended the conference in san francisco and paid $270 for the registration fee. she drove 178 miles over the course of three days and paid $128 for parking at the conference hotel. in addition, she spent $295 for breakfast and dinner over the three days of the conference. she bought breakfast on the way to the conference hotel and she bought dinner on her way home each night from the conference. what amount of these costs can melissa deduct as business expenses?