Tony is an employee earning commissions. Tony has $12,000 commission and $6,000 in expenses. Included in the $6,000 is entertainment of $1,500. Can Tony deduct entertainment? Select one: a. Yes, he can deduct 50% as long as his expenses do not exceed his commission. b. Yes, he can deduct 100% as long as his expenses do not exceed his commission. c. Yes, he can deduct 50% regardless of whether the expenses exceed his commission. d. Yes, he can deduct 100% regardless of whether the expenses exceed his commission