Can owner ops deduct hotel expenses on the road?

Notwithstanding the direct hotel expenses, they allow you a flat $65 or $62 a night every night you are away from home for food and lodging . Weather you spend it or not.

Once you get over a certain dollar amount per year however it starts going to 90% of that, then 80%.

Last year my expense was around $8,000.

Provable with log book.