Sarah is a cash-method calendar-year taxpayer, and she is considering making the following cash payments related to her business. What is the amount that is deductible for tax purposes?

a) $2,000 payment for next years property taxes on her place of business.

b) $800 to reimburse the cost of meals incurred by employees while traveling for the business.

c) $1,200 for football tickets to entertain out-of-town clients during contract negotiations.

d) $500 contribution to the mayors re-election campaign.