(b1) Arthur Beaman is employed by Conway, Dawkins and Edwards, LLP, a public accounting firm whose main office is located in Chicago. The firm also maintains a second office in Peoria, Illinois, located approximately 160 miles from Chicago. Beaman's family resides in the Peoria area because the schools are better in Peoria. Arthur is assigned to the Peoria office approximately 40% of the time and Beaman spends about 60% of his time in the Chicago office. Beaman maintains an apartment in Chicago and lives in the apartment while in Chicago. Arthur usually flies by airplane when going between Chicago and Peoria. Discuss any and all deductions, if any, in detail, which Arthur is entitled to take on his U.S. Individual Income Tax Return.

(b-2) Twice a month, Arthur is sent to the Elgin office where is spends one day, having lunch and dinner before returning in the evening to Chicago. Discuss any and all deductions, if any, in detail, which Arthur is entitled to take on his U.S. Individual Income Tax Return