Anthony is a marine biologist who spends months living on a boat in the ocean studying the impact of runoff water a hundred miles off the coast as a part of his job. Which of the following sentences is the most accurate?

a. The fuel used to power the boat is excluded from his income, but his meals are included.

b. He may exclude meals from his income, but not the fuel used to power the boat.

c. His meals, lodging, and cost of fuel are all excluded from his income. d. Lodging is included in his income, but meals may be excluded.