Final answer:
The deductible transportation expense for a taxpayer with two jobs is the (Option b) travel from the first job to the second job. Commuting from home to the first job is not deductible.
Step-by-step explanation:
The deductible transportation expenses for a taxpayer who has two jobs are related to the travel from one workplace to another. Commuting from home to the first job is not deductible, as it is considered personal commuting costs, which are typically non-deductible. However, travel from the first job to the second job is often deductible as it is considered a business expense incurred while traveling between workplaces.
The correct answer to which of the following are deductible Transportation expenses for a taxpayer who has two jobs is b. Travel from first job to second job.