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Robert is an independent contractor who lives and works in Philadelphia, PA. Robert rarely travels out-of-town but travels extensively in the Philadelphia area meeting with

Robert is an independent contractor who lives and works in Philadelphia, PA. Robert rarely travels out-of-town but travels extensively in the Philadelphia area meeting with customers. He is home every evening after work. Is Robert permitted to deduct any of the expenses below?

Automobile expenses (not including commuting expenses) $2,470

Automobile expenses for commuting to his office $620

Business lunches with his customers $580

Lunch by himself in Philadelphia $750

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