Learning Objectives Determine the proper classification and deductibility of travel and transportation expenses Determine the proper deductible amount for entertainment expenses under the 50% disallowance rule Identify deductible moving expenses and determine the amount and year of deductibilityLearning Objectives • Determine the proper classification and deductibility of travel and transportation expenses • Determine the proper deductible amount for entertainment expenses under the 50% disallowance rule • Identify deductible moving expenses and determine the amount and year of deductibility