With regard to business meal expenses in $2023,$ all of the following statements are true EXCEPT

A$.$

Club dues are not allowed as a deduction.

B$.$

The deductible limit on business meal expenses is $50\%.$

C$.$

A meal expense must be both ordinary and necessary to the trade or business.

D$.$

The cost of a Super Bowl ticket where a qualified business meal will be had during the game is deductible.