During the year, Kristen holds two jobs. After an eight hour day at the first job, she works three hours at the second job. On Fridays of each week, she returns home for dinner before going to the second job. On the other days (Monday through Thursday), she goes directly from the first job to the second job, stopping along the way for a meal. The mileage involved is as follows:

Home to first job

18

First job to second job

20

Home to second job

24

a. Assuming that Kristen works 49 weeks during the year, how much of her mileage is deductible?

b. Can Kristen deduct the dinners she purchased? Why or why not?