3. Which of the following statements is true regarding meals and entertainment expenses.

a. Bob, a self-employed CPA, takes a client to the Red Sox game, where they discuss business. The cost of the tickets are 50% deductible.

b. Joe, an employee, takes a customer to lunch and they have a valid business discussion. Joe is not reimbursed by his employer. Joe can deduct 50% of the cost of the meal.

c. Mary is self-employed. She takes a client to dinner and a concert. They have a business discussion at dinner. She can deduct 50% of the dinner and none of the concert.

d. Emily is self-employed. She takes a customer to lunch where they discuss business. Then they play tennis. She can deduct 50% of the both the lunch and the cost of tennis.

e. Maria is an employer who provides her employees with free breakfast and lunch in the company cafeteria. This expense is not deductible.