LO$.5$ In each of the following situations, indicate whether the $50\%$ reduction for

meals applies. Assume the year is $2024.$

a$.$ Each year, the employer awards its top salesperson an all$-$expense$-$paid

trip to Jamaica.

b$.$ The employer has a cafeteria for its employees where meals are furnished

at cost$.$

c$.$ The employer sponsors an annual Labor Day picnic for its employees.

d$.$ Every Christmas, the employer gives each employee a fruitcake.

e$.$ The taxpayer gives business gifts to her clients at Christmas.