Billy is a self-employed attorney who incurs travel expenses (including meals) to prepare a court case in a nearby city where he spends the night.

Select answer from below:

a.) may deduct travel expenses from AGI for 2022. Any business meals are reduced by 2%.

b.) may not deduct travel expenses for 2022. Any business meals are reduced by 50%.

c.) He may not deduct travel expenses for 2022.

d.) may deduct travel expenses for AGI for 2022.