Hotels are not charged as imputed mid pattern, nor during training. True. However, if you sit reserve in your base, then that hotel cost is imputable. Also, any travel from your home to anywhere other than your base to start your pattern (alternate travel) is not taxable.
Then remember there is also the 50/50 factor. There's a 50% chance you'll get charged, as there are many months that go by that guys don't get hit with it.