1 pts Question 10 Which of the following is not correct? O In 2021, a self-employed consultant takes a client to dinner at a restaurant to propose a new consulting engagement. Assuming appropriate documentation is maintained the individual will receive a deduction for AGI for the meal cost. Generally, 50% of the cost of business gifts is deductible up to $25 per donee per year for self-employed individuals. Meals associated with travel where the taxpayer is away from home overnight are deductible. If food and beverages are consumed before, during, or after an entertainment event, the cost of the meals must be separately paid for or separated from the cost of the entertainment to be deductible