Marjorie is an accountant and Alana is an attorney. They have been business acquaintances for about 10 years. They meet every Friday at 6 P.M. at a local tavern to socialize. As always happens with attorneys and accountants, they discuss what is happening in their offices. They take turns paying the bar tab, which averages $30 for each meeting.
Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.