Which of the following is a true statement?

Multiple Choice

Lodging and incidental expenditures are fully deductible if the taxpayer is away from home overnight while traveling on business.

Meals are deductible for an employee who is forced to work during the lunch hour.

When a taxpayer travels solely for business purposes, only half of the costs of travel are deductible.

If travel has both business and personal aspects, the cost of transportation is deductible but the deductibility of lodging depends upon whether business is conducted that day.

None of the choices are true because business travel is not deductible.