Which one of the following expenses would be denied as entertainment and would not be deductible?

Select one:

a. The taxpayer employed a tea lady to serve staff hot drinks and biscuits, costing $18,000 in wages and $5,000 for food and drink.

b. Sandwiches and coke were served during a 3 hour meeting that went from 11am - 2pm

c. Taxpayer paid entertainment allowances to his staff

d. The manager took clients to lunches at a restaurant costing $5,800