In each of the following situations, indicate whether the 50% reduction for meals and entertainment expenses applies.

a. Each year, the employer awards its top salesperson an all-expense-paid trip to Jamaica.

b. The employer has a cafeteria for its employees where meals are furnished at cost.

c. The employer sponsors an annual Labor Day picnic for its employees.

d. Every Christmas, the employer gives each employee a fruitcake.

e. The taxpayer, an airline pilot, pays for meals and lodging during a layover between flights.

f. The taxpayer pays a cover charge to take key clients to a nightclub.

g. The taxpayer gives business gifts to her clients at Christmas.

h. The taxpayer purchases tickets to take clients to an athletic event.