Mаrcus wоrks fоr а nаtiоnal CPA firm. They send him to various cities to meet with clients and conduct business. They allow him to charge his hotel and rental car expenses to his company card. However, he must use his personal credit card for his meals. The firm provides him with a per diem allowance of $65 a day to cover the cost of meals. They require him to account for all his meal costs. What are the tax consequences of this method of charging company expenses?