Which of the Following Fringe Benefits for Meals Is Subject

Which of the following fringe benefits for meals is subject to the 50% deduction limit?

A) Meals furnished to your employees at the work site when you operate a restaurant
B) Meals furnished to your employees as part of the expense of a company picnic
C) Meals furnished to your employees at your place of business when more than half of these employees are provided the meals for your convenience
D) Meals furnished to a customer during a business discussion