Choose the correct statement: a. membership dues to a golf club are deductible as long as there is a business purpose. b. in order to be deductible, dues and subscriptions must be related to the taxpayer's occupation. c. if a taxpayer does a lot of business travel, the taxpayer may deduct the amount paid for an airline club membership. d. if a financial planner becomes certified, then he/she may not deduct the certified financial planner (cfp) dues because it is not necessary to be certified in order to engage in the business of being a financial planner.