Tax Question

The 52.00 is the meals deductions and is subject as you said. It does not include incidentals.

She is incorrect about the unpaid miles as a company driver or lease operator.

You are a cash basis tax payer. You do not declare income until it is received. Therefore, you did not receive the income so there is no need to deduct. A lease owner will receive expense deductions for the fuel and other usage for unpaid miles.

I would not even consider trying this. If you doubt my thoughts, I suggest strongly contacting the IRS directly and presenting it in full to them without names and get confirmation.