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

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.

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.

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.

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