B. What is the taxpayer's deductible amount, if any, in each of the following situations? 1. Trevor pays $100 for a ticket for parking in a handicapped space. Trevor was driving his car to visit a client. 2. Tom paid $1,000 to investigate whether he should open a new hardware store. He already owns one store and decided not to open a second location. 3. Rick owns a bookstore. He spent $2,000 investigating whether he should diversify his business interests and open a bakery. He decided not to open the bakery. 4. Foster is a sales rep for a large equipment manufacturer. He bought holiday presents for his clients and spent $100 per person. 5. David took several clients out to dinner in 2021 and spent $150 for the business meal and $450 on tickets to a NY Rangers hockey game