Question $67$ of $85.$

Arlene is self$-$employed as an architect. She had significant travel expenses within the United States this year to acquire new clients. Which of the following is NOT a deductible travel expense for Arlene?

Airfare for spouse and child. Neither are employees and neither have a bona fide business purpose for traveling with Arlene.

Hotel stays during a business trip to meet new clients.

Taxi fares paid on the trip to meet new clients.

Tips paid to hotel bellhops while on the business trip to meet new clients.