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 trave

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