Which, if any, of the following is subject to a 50% reduction of the deduction for the cost of meals in 2020?

a. An airline pilot for an executive jet rental company who pays his own travel expenses while away from home on flights she pilots.

b. Meals provided at cost to employees by a cafeteria funded by the employer/taxpayer.

c. A Fourth of July company picnic for employees of the employer/taxpayer.

d. A vacation trip to Bermuda awarded to the employer/taxpayers top salesperson, where the cost (including meals) is treated as a taxable bonus to the employee.

e. All of these are subject to the 50% cutback.