what is the solution?

Choose the correct statement: In order to be deductible, dues and subscriptions must be related to the taxpayer's occupation. O If a taxpayer does a lot of business travel the taxpayer may deduct the amount paid for an airline club membership O Membership dues to a golf club are deductible as long as there is a business purpose, o If a financial planner becomes certified, then he/she may not deduct the Certified Financial Planner (CFP) dues because it is not necessary to be certified in order to engage in the business of being a financial planner