Monica, a self-employed taxpayer, travels from her office in Boston to Lisbon, Portugal, on business. Her absence of 13 days was spent as follows: Thursday Depart for and arrive in Lisbon Friday Business transacted Saturday and Sunday Vacationing Monday through Friday Business transacted Saturday and Sunday Vacationing Monday Business transacted Tuesday Depart Lisbon and return to office in Boston a. For tax purposes, how many days has Monica spent on business? days Feedback To be deductible, travel expenses need not be incurred in the performance of specific job functions. b. What difference does it make? If Monica's trip satisfies the seven-days test or the less-than-25 % test, then her transportation costs do not have to be allocated between business and personal. Feedback Correct c. Could Monica have spent more time than she did vacationing on the trip without loss of existing tax benefits? Monica cannot satisfy the seven-days test. Under the less-than-25% test, she could have vacationed for more days assuming that the days did not interfere with the preceding and succeeding days provision.