4. Which of the following taxpayers is entitled to a travel expense deduction?

a. An employee, who worked in the Salt Lake City plant of a company, who is assigned to the Denver plant of the company for 4 years

b. An employee who travels between several business locations within the same city each day

c. A manager of a chain of department stores who works in the main store 3 weeks out of every month and visits distant branch locations on overnight trips during the remainder of the month

d. An employee who resigns from his current job and accepts a new job in a city 500 miles away from his current residence

e. A bank employee who travels to a branch office for a couple of hours of work and decides to stay overnight to attend a play LO 4.2