4) Which of the following is required for a taxpayer to deduct the cost of a business meal?

FOR THE TAX YEAR 2019

A) All of the choices are conditions for a deduction.

B) A customer must be present at the meal.

C) The meal must occur on the taxpayer's business premises.

D) None of these choices is a condition for the deduction.

E) The taxpayer or an employee must be present at the meal.