Which of the following business expenses will not be deductible when paid by the taxpayer?

Fees paid for preparation of the taxpayers income tax return.

Interest paid on a loan that the taxpayers took out to purchase equipment used in her/his style proprietorship.

Continuing education materials paid for by an enrolled agent in support of his/her tax practice.

Dues paid by an attorney to a social club, which she uses as part of her marketing program to attract new clients to her law practice.