Deductible transportation expenses: a. Do not include daily expenses for transportation between the taxpayer's home and temporary work locations if the taxpayer has a regular place of business. b. Include only costs incurred while away from home. c. Do not include the normal costs of commuting. d. Include meals and lodging.

c. Do not include the normal costs of commuting

Explanation: deductible expenses do not include the normal costs of commuting. Deductible expenses can be subtracted from a company's income before it is subject to income tax. Therefore they reduce tax liability. Utilities, wages, rent, auto expenses, meals and entertainment, some business expenses such as advertising, employee benefits, insurance etc. are examples of expenses that can be deducted from a company's income.

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