Buddy pass questions

[fly with US]

I have a couple questions about buddy passes?

Typically, how much are the taxes on it?

For an upgrade, can they still pay the $20 bucks to upgrade?

 

[fly with US]

Also, anybody know of any cheap hotels that I can get to from DCA (or IAD)?

 

[NCYankee]

I liked the Jurys Washington at Dupont Circle. I took my two kids to DC in June; we got it for just under $100/nt, and it was a block from a Metro station. You can check out tripadvisor.com, too...they have real traveler's reviews of hotels.