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 the following activities in conjunction with his business. Which is not deductible in any amount?
1) Dinner with a potential client where the client's business was discussed.
2) A trip to Houston to negotiate a contract.
3) A seminar in Houston on new developments in the software industry.
4) A trip to New York to visit a school chum who is also interested in computers.

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