Which of the following expenses is 50% deductible?

A) Tickets to a play. The taxpayer accompanied two business contacts to the play. (Wrong answer)

B) Dues to a country club. Potential business contacts are frequently entertained at the club.

C) The cost of a meal at a local restaurant for the taxpayer and two business contacts.

D) The cost of a guided tour of important city landmarks. The taxpayer accompanied two business contacts in town for a week on the tour.