Wayne was recently promoted to regional manager for the East Coast. His new responsibility requires monthly trips to meet with district managers.

1. Wayne was recently promoted to regional manager for the East Coast. His new responsibility requires monthly trips to meet with district managers. His employer does not reimburse his travel expenses. Which of the following would be disallowed as a travel and transportation expense?

a) Airfare

b) Hotel expenses

c) Taxis

d) Phone call home

2. Wayne’s overnight travel expenses include meals. Which of the following best describes the limit on his deduction for business meal expenses?

a) $30 per meal

b) 50% of the total meal expenses

c) 50% of the employee’s meals only

d) Meals for everyone except the employee – potential clients only