Hi, I am on a B1 visa in US for couple of months. I receive per diem allowance for my stay.

I have couple of questions -
1. I am expecting to have unspent money of 800$-1000$ @ end of my stay. Let me know if I need to declare this as income & pay taxes when I go back to India.

2. I had to attend a funeral service of my aunt, spent around 500$ for internal flight & lodging to another state in US. Can I include them as bills when I submit the expenses report?

Thanks & Regards