Final answer:
Under no circumstances will a taxpayer's meals and lodging expenses qualify as deductible education expenses.
Step-by-step explanation:
b. False. Under no circumstances will a taxpayer's meals and lodging expenses qualify as a deductible education expense. These expenses are generally considered personal and are not directly related to the pursuit of education. However, there may be certain exceptions or specific circumstances where these expenses can be deductible, so it is always best to consult with a tax professional or refer to the IRS guidelines for detailed information.