Paul, a business consultant, regularly takes clients and potential clients out to dinner. In order to deduct these expenses, Paul must maintain...

Paul, a business consultant, regularly takes clients and potential clients out to dinner.  In order to deduct these expenses, Paul must maintain records substantiating all of the following except:

A) the time and place of the dinners.

B) the business relationship with the person invited.

C) the business purpose of the dinners.

D) All of the above information must be substantiated in order to deduct the entertainment costs.