Ken, owner of Kendrick Corporation, realizes that he needs to send an employee to a temporary assignment at a plant in another state. He can either send one employee for an 18-month assignment or two employees for 9-month assignments. Kendrick Corporation will pay for all the meal and lodging expenses while the employees are on their out-of-town assignments. Does it make any difference from a tax perspective to Kendrick and to the employees which option Ken chooses?