Which of the following statements is correct? 

A All compensation payments made by the employer to the employee are deductible to the employer. 

B. All compensation payments made by the employer to the employee are taxable to the employee. 

C. All travelling expenses incurred by an employee which are in accordance with the itinerary of travel approved by the employer are not taxable to the employee. 

D. Transportation expenses incurred by an employee are nevertheless deductible to the employer even if they are not incurred while "away from home"