Which of the following is not likely to be a deductible expense?

a. The cost of tickets to a stage play for a client and the taxpayer.

b. The cost for Rosa to take a potential customer to lunch to describe a new service Rosa’s company is offering. Unfortunately, the customer explains that they are not interested in the service.

c. The cost of a party for all of Dan’s employees to celebrate a recordbreaking profits year.

d. The dues for Charles Coke to join the City Chamber of Commerce to generally improve the reputation of his business in the community.

e. None of the above are deductible expenses.