Magic Kingdom incurs several expenses related to travel.  Donald has asked us to summarize for him what expenses are generally deductible when he and/or his employees are away from home.  In 2022, Donald and his employees have traveled for both client work and several trade shows/business conferences.  Donald brought his wife Daisy with him on two of the trips.  Daisy does not work for Magic Kingdom.  Minnie asked you to research the rules on travel expenses and summarize how it will apply to the situations outlined by Donald in a memo.