Fte IRS Takes the Position That a Taxpayer's Tax Home

fte IRS takes the position that a taxpayer's tax home, for purposes of determining travel expenses, is at the location of the taxpayer's:

A) Principal place of business
B) Personal residence
C) Principal place of business or personal residence, whichever results in a lower tax deduction
D) Personal residence if located in excess of 50 miles from principal place of business