Jeremy is a personal trainer. He works at a local gym providing personal training services to members of the gym. Jeremy works at the gym until 3 pm each day. He then takes the train home. He has to be home by 4 pm as he trains clients at his home gym from 4 pm to 7 pm. Advise Jeremy as to the tax deductibility of his train fare. Would your answer be any different if Jeremy took the train to another gym, where he trained clients from 4 pm to 7 pm?