Taxpayers who make a combined business and pleasure trip:

a.Can take a tax deduction only for the personal part of the trip.

b.Must allocate the travel cost between the business and pleasure parts of the trip if the travel is outside the United States.

c.Can deduct the cost of meals, lodging, local transportation, and incidental expenses in full.

d.Must allocate the travel cost between the business and pleasure parts of the trip if the travel is within the United States.