Choose the Correct Statement

Choose the correct statement:

A) If a taxpayer does a lot of business travel,the taxpayer may deduct the amount paid for an airline club membership.
B) Membership dues to a golf club are deductible as long as there is a business purpose.
C) In order to be deductible,dues and subscriptions must be related to the taxpayer's work.
D) If a financial planner becomes certified,then he/she may not deduct the CFP dues because it is not necessary to be certified in order to engage in the business of being a financial planner.