31. With regard to deductible travel expenses when attending a convention, all of the following statements are correct EXCEPT: A. If you can show that your attendance benefits your trade or business you can deduct yours and your family travel expenses providing the expenses are reasonable. B. You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the U.S. area unless the meeting is directly related to your trade or business. C. You must reduce otherwise deductible travel expenses that you pay by the reimbursements not reported on your Form W2 that you received from others for these expenses. D. If you establish that a meeting held on a cruise ship is directly related to your trade or business, you may be able to deduct up to $2,000 per year of expenses