Which of the following is typically included in a traveler's per diem?

B is the correct choice because a traveler's per diem is primarily designed to cover daily expenses incurred while traveling for work, which includes lodging expenses. The per diem rate is established to provide a fixed amount of money to the traveler for food, lodging, and other incidental expenses during their trip.

While options like transportation costs, entertainment allowances, and vehicle maintenance costs may be relevant to travel, they are typically not included in the per diem. Transportation costs usually refer to airfare or local transit expenses, which are separate from the daily allowances. Entertainment allowances, unless specifically part of a business function, don't generally fall under the per diem either. Vehicle maintenance costs pertain to the upkeep of a vehicle and are not covered by a daily allowance. Therefore, lodging expenses fittingly belong within the scope of per diem, making it the correct answer.