The optimal course of action in "Per Diem" is to retain the surplus funds and allocate them towards personal expenditures. The immediate ramifications of this action include an increase in personal discretionary funds, while the enduring repercussions involve the ability to accumulate more savings. The individuals impacted by this decision are the person themselves and the taxpayers of the United States. Neither the person nor the U.S. taxpayers are adversely impacted by this judgment. Indeed, this choice actually benefits U.S. taxpayers, since it enables the person to accumulate funds that may be used for future tax payments. If this choice becomes known and is replicated by others, it will result in future tax savings for the U.S. government