Justin Peter earned a salary of $30,000 during 2014. During the year, he was required by his employer to take several overnight business trips, and he received an expense allowance of $1,500 for travel and lodging. In the course of these trips, he incurred the following expenses which were either adjustments to income or deductions from adjusted gross income.
Travel$1,100
Lodging500
Entertainment of customers400
What is Justin’s adjusted gross income if he does not account to his employer for the expenses?
A.$29,900
B.$31,500
C.$30,000
D.$29,500
