Employment Income-BPP Exam kit

Hi sir

I have doubt in BPP exam Kit with this particular question .

Which two of the following are not qualifying travel expenses?
a) Travel from employer’s visit to visit a client
b) Travel from home to workplace to which an employee has been seconded for 36 months
c) Travel from home to permanent place of work
d) Travel from home to visit a trade fair relevant to employer’s business 100 miles away from permanent place of work

what is the right answer ?

Thanks for your patience