Which of the following statements most appropriately represents the criteria in regards to a salesperson deducting sales expenses?

Select one:

a$.$

Work is carried on away from the employer's place of business and the salesperson must use an employer provided vehicle.

b$.$

Work is carried on away from the employer's place of business

c$.$

Work is carried on away from the employer's place of business and the salesperson has been compensated by commissions.

d$.$

The salesperson has not paid for his$/$her own expenses