Indicate whether the following statements are "True" or "False" regarding travel expenses.

a$.$ A one$-$day business trip is travel status, and meals and lodging for such a trip are deductible.

b$.$ The employee must be away from home for a temporary period.

c$.$ When a taxpayer has more than one place of business or work, the main one is considered to be the tax home.

d$.$ The tax home is the area in which the taxpayer derives his or her source of income.