In each of the following situations, indicate whether the 50% reduction for meals applies.

a.	Each year, the employer awards its top salesperson an all-expense-paid trip to Jamaica. Yes / No
b.	The employer has a cafeteria for its employees, where meals are furnished at cost. The value of the meals are not included in the compensation of employees. Yes / No
c.	The employer sponsors an annual Labor Day picnic for its employees. Yes / No
d.	Every Christmas, the employer gives each employee a fruitcake. Yes / No
e.	The taxpayer gives business gifts to her clients at Christmas. Yes / No