With regard to the entertainment expense cutback rule, classify each of the following as "Subject to Cutback" or "Not Subject to Cutback".

		Subject to Cutback / Not Subject to Cutback
a.	Each year, the employer awards its top salesperson an all-expense-paid trip to Jamaica.	Subject to Cutback or Not Subject to Cutback
b.	The employer has a cafeteria for its employees where meals are furnished at cost.	Subject to Cutback/Not Subject to Cutback
c.	The employer sponsors an annual Labor Day picnic for its employees.	Subject to Cutback/Not Subject to Cutback
d.	Every Christmas, the employer gives each employee a fruitcake.	Subject to Cutback/Not Subject to Cutback
e.	The taxpayer, an airline pilot, pays for meals and lodging during a layover between flights.	Subject to Cutback/Not Subject to Cutback
f.	The taxpayer pays a cover charge to take key clients to a nightclub.	Subject to Cutback/Not Subject to Cutback
g.	The taxpayer gives business gifts to her clients at Christmas.	Subject to Cutback/Not Subject to Cutback
h.	The taxpayer purchases tickets to take clients to an athletic event.	Subject to Cutback/Not Subject to Cutback