____ 10. B is a computer systems analyst for IBM Corporation living and working in Dayton, Ohio. During the year, she drove to Cincinnati to help C with problems he was having on a recently purchased system. B spent the night in Cincinnati and ate by herself, spending $30 for dinner including $4 for a tip and $1 in tax. Under her per diem arrangement (an accountable plan), she was reimbursed $20 for her meal (included in her W-2). B's deduction, before application of the 2 percent of A.G.I. limitation for miscellaneous itemized deductions, is

a. $20.

b. $24.

c. $25.

d. $28.

e. $30.