Question 257 The Tax Cuts and Jobs Act (TCJA) provides that effective for amounts incurred or paid after December 31, 2017, a deduction for business expenses will be allowed for which of the following? O A. Entertainment expenses that are directly related to the active conduct of the taxpayer's trade or business O B. Amusement expenses that are direchwy related to the active conduct of the taxpayer's trade or business OC. Recreation expenses that are directly related to the active conduct of the taxpayer's trade or business D. Food and beverage expenses that are associated with operating a trade or business