In Which Case Are Expenses Not Deductible on Account of the Directly-Related-To

In which case are expenses not deductible on account of the directly-related-to and associated-with tests for entertainment expense?

A) Meal expense for client J and spouse at a business lunch
B) Cost of seven kegs of beer and 200 hot dogs for the annual company picnic for employees and their families
C) Cost of wine and cheese to be distributed free to guests and prospective buyers at a gallery opening
D) Cost of a two-week vacation trip to Hawaii for the company's top salesperson, who reports the value of the trip as taxable compensation
E) All of the above are deductible.