What are Sara's deductible travel expenses based on her unreimbursed costs for the year?

To determine Sara's deductible travel expenses based on her unreimbursed costs, one must analyze the components of her travel expenses to ensure they meet the criteria established by the IRS for deductibility. Generally, ordinary and necessary expenses incurred while traveling for business purposes can be deducted, including travel fares, lodging costs, meals (subject to limits), and other necessary expenses directly related to her business activities.

In this scenario, if the total of Sara's unreimbursed costs sums to $4,450 and all expenses are documented and meet the IRS requirements—such as being directly related to business activities and not being lavish or extravagant—this total amount would be considered as the deductible expenses. Each type of travel expense must be evaluated for its business relevance and substantiated with adequate records like receipts or travel logs.

Therefore, based on the provided context and typical business expense requirements, the deductible travel expenses calculated to be $4,450 makes it the suitable choice, indicating a thorough assessment of what constitutes allowable deductions under tax regulations.