In each of the following situations, indicate whether the 50% reduction for meals applies.
a. Each year, the employer awards its top salesperson an ali-expense-paid trip to Jamaica.

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

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

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

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