It also identifies activities that--although satisfying the personal, living or family needs of an individual--are clearly not regarded as constituting entertainment, such as a hotel room maintained by an employer for the lodging of employees while in business travel status or an automobile used in the active conduct of trade or business even though it is used for routine personal purposes such as commuting to and from work. On the other hand, the provision of a hotel room or an automobile by an employer to an employee who is on vacation would constitute entertainment of the employee.