Which of the Following Expenses Are Completely Deductible

Which of the following expenses are completely deductible?

A) $2,000 spent by the employer on reimbursing an employee for entertainment.
B) $1,000 spent on compensating your brother for a personal expense.
C) $50 spent on meals while traveling on business.
D) All of the expenses are fully deductible.
E) None of the expenses can be deducted in full.