13. Which of the following is not likely to be a deductible expense? a. The cost of a party for all of Dan's employees to celebrate a record-breaking prots year. b. The dues for Charles Coke to join the City Chamber of Commerce to generally improve the reputation of his business in the community. c. The cost of tickets to a stage playr for a client and the taxpayer. d. The cost for Rosa to take a potential customer to lunch to describe a new service Rosa's oompany is offering. Unfortunately. the customer explains that they are not interested in the service. e. None of these choices are deductible expenses