100 tfp, not 110, with 15 days off a month on a pure reserve line with a fly preference.

Per diem goes into the bank account, where you choose how it’s spent, thus it is income. I personally spend mine on chicken quesadillas and beer the couple nights a month I get to the hotel before the bar closes. First year, the beers are usually free, so you can tip the van driver more than a buck on occasion.