In which of the following cases is the employer entitled to a travel expense deduction?

a. An employee, who worked in the Salt Lake City plant of a company, who is assigned to the Denver plant of the company for four years

b. An employee who travels between several business locations within the same city each day

c. A manager of a chain of department stores who works in the main store three weeks out of every month and visits distant branch locations on overnight trips during the remainder of the month

d. An employee who resigns from his current job and accepts a new job in a city 500 miles away from his current residence

e. A bank employee who travels to a branch office for a couple of hours of work and decides to stay overnight to attend a play