John Is a Self-Employed Computer Consultant Who Lives and Works

John is a self-employed computer consultant who lives and works in Dallas. John paid for thefollowing activities in conjunction with his business. Which is not deductible in any amount?
•Dinner with a potential client where the client's business was discussed.
• A trip to Houston to negotiate a contract.
•A seminar in Houston on new developments in the software industry.
•A trip to New York to visit a school chum who is also interested in computers.

A) 1 only.
B) 2 only.
C) 4 only.
D) 3 only.
E) None of the choices are correct.