Final answer:
Transportation expenses for Sam's business-related trips to St. Paul for building inspections are likely deductible, but he should maintain accurate records and consult tax guidelines or a professional to ensure compliance.
Step-by-step explanation:
The question is regarding whether the transportation expenses for trips to St. Paul for building inspections by Sam, a building inspector, are deductible for tax purposes. Generally, business-related travel expenses are deductible if they are ordinary and necessary expenses incurred while carrying out duties as an employee. However, there are specific conditions that must be met for such deductions to apply. As the inspections in St. Paul are part of Sam's job requirement when the regular St. Paul inspector became ill, it is likely that these expenses would be considered work-related. To ensure compliance with tax laws, Sam should maintain accurate records of the expenses and consult with a tax professional or refer to the IRS guidelines on employee expense deductions.