If the purpose of the trip is business, then the related ordinary and necessary expenses are deductible as business expenses. There really isn't a true test for lodging; nowhere is it stated Motel 6 v. Ritz Carlton is acceptable or not. If you are staying at airbnb, you more than likely can defend the upgrade as still being business. If the entire trip is not business,- if filming is 3 out of 5 days of the trip and 2 days are vacation - , then you must prorate your expenses accordingly.
