$4.$ In each of the following cases involving travel ex$-$penses, indicate how each item is reported on the

taxpayer$$s tax return for $2023.$ Include any limita$-$tions that might affect its deductibility.

a$.$ Marilyn lives in Houston and owns several

rental properties in Denver. To supervise the

management of these properties, Marilyn in$-$curs travel expenses including airfare, lodging,

and meals while traveling to and from the lo$-$cation of the rental properties.

b$.$ Marc is an employee who incurs travel ex$-$penses as a salesperson. The expenses are fully

reimbursed by his employer after an adequate

accounting has been made.

c$.$ Assume the same facts as in Part b$,$ except that

the expenses are not reimbursed.

d$.$ Kay is a self$-$employed attorney who incurs travel

expenses $($including meals$)$ to prepare a court

case in a nearby city where she spends the night.

$12.$Robert is an independent contractor who lives

and works in Philadelphia, PA$.$ Robert rarely

travels out$-$of$-$town but travels extensively in the

Philadelphia area meeting with customers. He is

home every evening after work. Is Robert permit$-$ted to deduct any of the expenses below?

Automobile expenses $($not including

commuting expenses$)$ $$2,470$

Automobile expenses for

commuting to his office $620$

Business lunches with his customers $580$

Lunch by himself in Philadelphia $750$