Which of the following meets the "directly related" requirement? Group of answer choices A membership in a golf club; taxpayer regularly takes clients to play golf A three-day trip to a casino as a "thank you" for clients the week after taxpayer completes project for a client; taxpayer was present A business dinner after a day of client meetings; table was reserved by the taxpayer, taxpayer was not present A meal catered in the taxpayer's office for his family; the taxpayer was present A movie theater rented after a client meeting day as appreciation for the clients; the taxpayer was present