Given the information provided, choose the response that best describes a taxpayer who CANNOT claim a deduction for transportation expenses. *

A) Dani operates a business from her home. She does not own a car, but she sometimes takes a taxi or the subway to business meetings.

B) Kip, a self-employed taxpayer, usually drives his Jeep Cherokee when he visits with clients at their place of business. Occasionally, he trades cars with his wife and uses her Volkswagen Jetta.

C) Trey, a self-employed attorney, leased a new Dodge Charger this year. He uses it for travel between his home and the office where he conducts all of his business.

D) Gilda, a sole proprietor, uses her Mini Cooper for business purposes. She also uses it to run errands, and for other personal purposes.