Billy is a computer programmer who occasionally likes to come in to work on the weekends when the office is quiet. He is not required to do that although it is appreciated by his boss. He wants to claim his travelling expenses to get to work. You tell him: A [ ] His travel to and from work in regular office hours is not deductible but his out of hours travelling is deductible because it is in excess of normal expenditure. B [ ] Neither his regular nor his out of hours travel are deductible because they are travel to and from work C [ ] Both is regular and out of hours travel is deductible because he could do his work unless he got there in the first place. D [ ] His regular travel is deductible because he cannot work unless he gets there but his after-hours travel is not because he does it by choice.