I’m self-employed and use the M&IE standard federal per diem rates for meal costs while away from home. If I take a customer to lunch, can I base my deduction on the actual cost of that meal?

Legally separated

A husband and wife who are required to live apart from each other by the terms of a decree of separate maintenance. Payments under the decree are deductible by the payor and taxable to the payee as alimony.