Hank performs services for Ronald. Which of the following factors indicates that Hank is an employee rather than an independent contractor?

	a.	Hank provides his own support services (e.g., work assistants).
	b.	Hank obtained his training (i.e., job skills) from his father.
	c.	Hank is paid based on hours worked.
	d.	Hank makes his services available to others.

In July of the current year, the owner of the Dallas Cowboys, Jerry Jones, entertains several of his key customers; total expenses were $1,220 ($60 cab fare and $1,160 club charges). The club combines all of the charges into a single bill for $1,160. Jerry estimates that if charged separately, the costs would be as follows:

Cover charge at Country club	$200
Meals at club	800
Tips to staff	160

Presuming proper substantiation, Jerrys deduction is:

a.

$0.

b.

$640.

c.

$740.

d.

$1,220.