Just wondering what some of you do for calculating your per diem.

In my example, I'm paid $1.70 per hour per diem. Multiply that by 24 hours and you get $40.80. I go to an overnight in Jacksonville, Florida. The standard deduction for JAX is $49.00. That's a difference of $8.20 on what I'm actually paid. Per the IRS website, I multiply the $8.20 difference by 75% for a partial day and get $6.15. Is that the amount I can claim as a tax deduction?

Another example is Nassau, Bahamas. The gsa.gov website which lists all standard MI&E per diem rates, lists Nassau at $152 for part of the year. So that leaves me with $111.20 times 75% to get a daily deduction of $83.40. Just seems kind of high and was curious if anyone has any suggestions.

Thanks.