Under the Deemed Substantiation Method of Accounting for Expenses, What

Multiple Choice

Under the deemed substantiation method of accounting for expenses, what is the maximum amount taxpayers are allowed as a deduction without being required to substantiate the amount of the expenses?

A) The appropriate Federal per diem amount.
B) $75 per day.
C) All expenses up to $25 per day.
D) The per diem rate established by the state in which they live.
E) None of these.