Which of the following expenses is deductible as an entertainment expense?

a. The depreciation on an airplane used to entertain customers
b. The cost of a hunting camp used to entertain customers
c. The dues of a racket club used to keep in shape
d. The cost of a cocktail party for clients paid for by a computer salesman at a computer fair
e. The cost of a meal at the taxpayer’s country club with a potential client during which they discussed only golf