Standard meal allowance deduction.

[Edita D.]

Hey guys!
For meal expenses while traveling overnight for a rental activity, one can use either an actual expense method for meals or standard meal allowance (utulizing per diem rates. See here http://www.irs.gov/pub/irs-pdf/p1542.pdf)
If I go with the standard meal allowance option, and I travel with my husband (we are both in rental business), can we deduct TWO standard meal allowances per day?

For example, per diem rate to travel to Vegas is 71$/day and we were there for 1 day. So, 50% of 71% is 36$ per day for standard meal allowance. Is this per PERSON? So, can I multiply this rate by 2 since there were both my husband and I?
Thanks!
Edita