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Banks Corp., a calendar year corporation, reimburses employees for properly substantiated qualifying business meal expenses. The employees are present at the meals, which are neither lavish nor extravagant, and the reimbursement is not treated as wages subject to withholdings. For 2023, what percentage of the meal expense may Banks deduct? a. 0% b. 50% c. 60% d. 100% Banks Corp., a calendar year corporation, reimburses employees for properly substantiated qualifying business meal expenses. The employees are present at the meals, which are neither lavish nor extravagant, and the reimbursement is not treated as wages subject to withholdings. For 2023, what percentage of the meal expense may Banks deduct? a. 0% b. 50% c. 60% d. 100%