Baker, a sole proprietor CPA, has several clients that do business in Spain. While on a four-week vacation in Spain, Baker took a five-day seminar on Spanish business practices that cost USD800. Baker's round-trip airfare to Spain was USD500. While in Spain, Baker spent an average of USD100 per day on accommodations, local travel, and other incidental expenses, for total expenses of USD3,000. What amount of total expense can Baker deduct on Form 1040 Schedule C, "Profit or Loss From Business," related to this situation?
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