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 is not deductible in any amount?

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

2. A trip to Houston to negotiate a contract.

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

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

A. 4 only

B. 3 only

C. 2 only

D.None of these

E. 1 only