Dave Is the Regional Manager for a National Chain of Auto-Parts

Multiple Choice

Dave is the regional manager for a national chain of auto-parts stores and is based in Salt Lake City.When the company opens new stores in Boise, Dave is given the task of supervising their initial operation.For three months, he works weekdays in Boise and returns home on weekends.He spends $410 returning to Salt Lake City but would have spent $350 had he stayed in Boise for the weekend.As to the weekend trips, how much, if any, qualifies as a deduction?

A) $0, since the trips are personal and not work related.
B) $0, since Dave's tax home has changed from Salt Lake City to Boise.
C) $60.
D) $350.
E) $410.