Identify which one of the following entertainment expenses is not deductible because of the operation of S 32-5, that denies a deduction under s 8-1.

Select one:

a.

A marketing manager pays for the cost of his clients that he has taken out to dinner, in order to sweet talk the clients and negotiate increased sales.

b.

The provision of a gym for staff use, the cost of which is paid for by the employer

c.

A small sample glass of wine, given for free to the public for consumption at a wine fair, advertising the launch of the new wine variety.

d.

The cost of meals provided at lunch time in between an 8 hour training seminar for staff to be updated regarding the latest computer system installation

e.

The cost of a Christmas party where the employer also pays FBT on the cost of providing the entertainment.