Emon is a medical doctor and a scientist. He works at a local hospital in the mornings, attending to patients. At lunchtime he takes a train to the local university where he works in a research laboratory. At the end of the day, he takes the train home. Advise Emon as to the tax deductibility of the train fares. The train fare from the hospital to home will be deductible under s 25-100 as it does not relate to travel directly between two income-producing workplaces The train fare from the hospital to the university will NOT be deductible under s 25-100 as it does not relate to travel directly between two income-producing workplaces and neither is his home. The train fare from the hospital to the university will be deductible under s 25-100 as it relates to travel directly between two income-producing workplaces and neither is his home. The train fare from home to the university will be deductible under s 25-100 as it relates to travel directly between two income-producing workplaces