Smith works at several regular work locations in duties performed as an electrician. Which of the following statements best describes the deductibility of transportation expenses incurred by Smith in going from his personal residence to a temporary work site?
A.
Only if Smith's residence qualifies as a βprincipal place of businessβ (i.e., Smith qualifies to deduct home-office expenses) may the transportation expenses be deducted
B.
Only if the temporary work location is considered to be outside the metropolitan area where Smith resides may the transportation expenses be deducted (i.e., the transportation must pass the distance test)
C.
Smith may deduct the transportation expenses even after failing the home-office test and the distance test.
D.
The transportation expenses are considered to be commuting expenses and are therefore not deductible.
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