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

Lawrence, a self-employed taxpayer, usually drives his Honda Accord when he visits with clients at their place of business. Occasionally, he trades cars with his wife and uses her Ford Focus.

Dan, a self-employed attorney, leased a new Mustang this year. He uses it for travel between his home and the office where he conducts most of his business.

Melissa, a sole proprietor, uses her Kia for business purposes. She also uses it to run errands, and for other personal purposes.

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