Which of the Following Business Expense Deductions Is Most Likely

Which of the following business expense deductions is most likely to be unreasonable in amount?

A) Compensation paid to the taxpayer's spouse in excess of salary payments to other employees.
B) Amounts paid to a subsidiary corporation for services where the amount is in excess of the cost of comparable services by competing corporations.
C) Cost of entertaining a former client when there is no possibility of any future benefits from a relation with that client.
D) All of these are likely to be unreasonable in amount.
E) None of these is likely to be unreasonable in amount.