Wayne's employer provides meals and lodging on business trips.Which of the following is listed incorrectly as a condition that must be met for the taxpayer to avoid reporting the value of meals and lodging as income?

Select one:

a. The cost of the meals must not exceed the federal per diem rate.

b. Lodging is:Furnished on the business premises of the employer for the convenience of the employer

c. A condition of employment (the taxpayer must accept it in order to be able to properly perform his duties)

d. Themealsare:Furnishedonthebusinesspremisesoftheemployerforthe convenience of the employer