Which of the Following Business Expense Deductions Is Most Likely

Which of the following business expense deductions is most likely to be unreasonable in amount?

A) Cost of entertaining a former client when there is no possibility of any future benefits from a relation with that client.
B) Compensation paid to the taxpayer's spouse in excess of salary payments to other employees.
C) Amounts paid to a subsidiary corporation for services where the amount is in excess of the cost of comparable services by competing corporations.
D) All of the choices are likely to be unreasonable in amount.
E) None of the choices are likely to be unreasonable in amount.