If an employee takes a customer to lunch and discusses business, can the employee deduct the cost of a meal? Explain.

A.

Employees can no longer deduct any portion of the cost of meals and entertainment.

B.

Employees can deduct 50% of their own meals and entertainment that are business related as well as 100% of the cost of the customer's meal.

C.

Employees can deduct 50% of their own meals and entertainment that are business related but none of the cost of the customer's meal.

D.

Employees can deduct 50% of the entire cost.