John is a self$-$employed computer consultant who lives and works in Dallas. John paid for the following activities in conjunction with his business. Which of the following expenditures is not deductible in any amount?

Dinner with a potential client where the client's business was discussed.

A trip to Houston to negotiate a contract.

A seminar in Houston on new developments in the software industry.

A trip to New York to visit a school chum who is also interested in computers.