With Respect to Sales Reps' Expenses,the Federal Income Tax Law

With respect to sales reps' expenses,the federal income tax law:

A) Limits the number of business gifts which a firm may give.
B) Requires some substantiation of each expense which is claimed as a deduction.
C) Limits expenses as a percentage of a firm's sales.
D) Is not applicable if sales reps were to pay their own expenses.
E) Is applicable if sales reps drive their own cars on company business.