Robert is an independent contractor who lives and works in Philadelphia, PA. Robert rarely travels out-of-town but travels extensively in the Philadelphia area meeting with customers. He is home every evening after work. Is Robert permit-ted to deduct any of the expenses below?

Automobile expenses (nor including commuting expenses)	$2,470
Automobile expenses for commuting to his office	620
Business lunches with his customers	580
Launch by him self in Philadelphia	750