In each of the following situations, indicate whether the 50% reduction for meals applies. Assume the year is 2023. 

a. Each year, the employer awards its top salesperson an all-expense-paid trip to Jamaica.

b. The employer has a cafeteria for its employees where meals are furnished at cost.

c. The employer sponsors an annual Labor Day picnic for its employees.

d. Every Christmas, the employer gives each employee a fruitcake.

e. The taxpayer gives business gifts to her clients at Christmas.