In which of the following situations is the taxpayer not entitled to a business transportation deduction?

1)	Taxpayer has a business with an office downtown and takes a taxi to meet a client at her office to discuss business.

2)	Taxpayer has a qualified home office from which he drives to meet clients on a regular basis.

3)	All of the above situations create a qualified business transportation deduction.

4)	None of the above situations create a qualified business transportation deduction.

5)	5 days a week taxpayer drives from her home in the suburbs to her work office downtown.