With respect to domestic travel:

a. All transportation costs are considered non-deductible personal expenses if more than two vacation days are taken during a trip that is primarily for business.

b. transportation costs must be allocated between busines (deductible) and personal (non- deducible based on the number of business days divided by the total days spent on the trip.

c. Transportation cost are 100% deductible as long as the principal purpose of the trip is for business

d. Meal cost are 100% deducible on business days.