A taxpayer buys tickets to an event that she attends with her client. Which of the following statements is true?

a.The taxpayer can deduct 50% of the costs of the tickets as entertainment expense.

b.The taxpayer can deduct up to $25 of the costs of the tickets as a gift.

c.The taxpayer can deduct 100% of the cost of the tickets as a gift.

d.The taxpayer can deduct up to 50% of the cost of the tickets as a gift.

e.Either a. or b.