Which of the following statements is correct regarding deductions?

a. In order to be deductible, dues and subscriptions must be related to the taxpayer's occupation.

b. If a taxpayer does a lot of business travel, the taxpayer may deduct the amount paid for an airline club membership.

c. If a financial planner becomes certified, Certified Financial Planner (CFP) dues are not deductible because it is not necessary to be certified in order to engage in the business of being a financial planner. d. Membership dues to a golf club are deductible as long as there is a business purpose.

Which of the following statements is correct regarding deductions? plarner Which of the following statements is correct regarding deductions? plarner