1) Which of the following is NOT required to substantiate a business entertainment expense deduction?

A) Amount of each separate expenditure.

B) Social Security number of the person entertained.

C) Business relationship of person entertained.

D) Date of entertainment, name of person entertained, and place where it took

place.

2) Which of the following are casualty losses for tax purposes?1. Damage to fur coat by moths.2. Water damage to rugs caused by bursting water heater.3. Damage to old water heater that burst.4. Damage to residence by earthquake.5. Citrus trees killed by a freeze.

A) 1, 3, and 5

B) 2, 3, and 4

C) 2, 4, and 5

D) 2, 3, 4, and 5