over allalngillg e. Same as (a) except S had no control f. Same as (a) except the trip was primarily personal ures and distributes office supplies. During the year, he and the company incurre various expenses relating to entertainment. In each of the following situations, ind cate the amount of the deduction for entertainment expenses. Briefly explain your an swer and classify the deduction as either for or from adjusted gross income. (Assume all the substantiation requirements are satisfied.) a. R and his wife took a potential customer and his wife to a night club to hear a 8-33 Entertainment Expenses. R is president of X Corporation, a company that manuf popular singer. Tickets for the event cost $10 each. R was unable to discuss business during the evening any b. After agreeing in the afternoon to supply S's company with typing paper, R took c. R and S, a client, went to lunch at an expensive restaurant. R paid the bill for both d. X Corporation purchased a vacation condominium for use primarily by its em e. R joined an exclusive country club this year. The membership fee, which is not S to a baseball game that evening. Tickets were $8 each. X Corporation reim bursed R $16 for the tickets under an accountable plan his meal, $30, and S's meal, $40. They discussed business during lunch ployees. Expenses relating to the condominium, including depreciation, mainte nance, utilities, interest, and taxes, were $7,000 refundable, was $1,000. In addition, R paid annual dues of $3,600. During the year, R used the club 100 days, 70 days for entertainment directly related to busi ness and 30 days for personal use R gave one of the company's best customers a $100 bottle of wine X Corporation gave one of its retailers 1,000 golf balls ($1 each) to distribute for promotional purposes. X Corporation's name was imprinted on the balls f. g. 8-34 Convention and Seminar Expenses. Dr. F is a pediatrician and operates his own prac