L flew from Chicago to Miami primarily for a business meeting. The meeting lasted three days, so she stayed in Miami for two additional days to enjoy the sunshine and visit. With respect to the plane fare for the trip, L should

a. prorate the plane fare based on time devoted to business and personal activities and deduct the business portion.

b. divide the plane fare equally between business and personal activities and deduct the business portion.

c. deduct the entire plane fare.

d. deduct none of the plane fare.

e. none of the above.

____ 10. B is a computer systems analyst for IBM Corporation living and working in Dayton, Ohio. During the year, she drove to Cincinnati to help C with problems he was having on a recently purchased system. B spent the night in Cincinnati and ate by herself, spending $30 for dinner. Under her per diem arrangement (an accountable plan), she was reimbursed $20 for her meal (included in her W-2). B's deduction is:

a. $20.

b. $24.

c. $25.

d. $28.

e. $30.

f. $0