As with all deductible meals, only 50% of the cost is allowed.Cant be Lavish or extravagant.Personal entertainment costs on the trip aren't deductible, but business-related costs such as for dry-cleaning, phone calls, and rentals are.Some allocations may be required if the trip is a combined business/pleasure trip, for example, if you fly to a location for five days of business and stay on for an additional period of vacation.

I feel guilty though being as he worked so hard and was always a pleasure to work with and for such a small commission.

My parents were very supportive in any efforts I may have ever possessed that were outside their own pleasure or understanding.

@Colin Davis my pleasure!

However, I’m learning very quickly that working for someone else and showing up for a job 5 days a week isn’t something I find pleasurable.

I have not had the pleasure of meeting Ben,  but have with Brian, and his thoughts are always beneficial.I have been in real estate for 25 years in MF condo, MF rental, SF, Townhomes, Notes, Retail and Self Storage. 

Here is some info on Bed Bugs for those who haven't yet had the pleasure of dealing with them.

Is your "partner" a sexual partner and also a partner in ownership?

Thanks Jon - It's been an absolute pleasure working with you. 

On the upside bonus depreciation will be extended to 100% on new and USED qualified properties placed in service and a few new upgrades can be considered for the Sec. 179 deduction.These are just some general new items that we all have the pleasure of looking forward to.