James had been away from his work location for a period of 15 months and had spent some amount on his transportation, meals and lodging. The meals...

1.    Mr. James had been away from his work location for a period of 15 months and had spent some amount on his transportation, meals and lodging. The meals and lodging was not extravagant. Can you suggest the deductibility of the Travel expenses from his taxable income? Give reasons and explanations in support of your favorable or unfavorable response.