Which of the Following Is a True Statement

Which of the following is a true statement?

A) Meals, lodging, and incidental expenditures are only deductible if the taxpayer is away from home overnight while traveling.
B) Meals are deductible for an employee who is forced to work during the lunch hour.
C) When a taxpayer travels solely for business purposes, only half of the costs of travel are deductible.
D) If travel has both business and personal aspects, the cost of transportation is always deductible but the deductibility of lodging depends upon whether business is conducted that day.
E) None of these