Discuss whether the following expenditures meet the ordinary, necessary, and reasonable requirements:

a. Sadie owns 5 shares of Megaconglomerate stock. She spent $4,000 to attend the annual shareholders' meeting.

b. Sam runs a successful medical practice. Because he has a substantial investment portfolio, he spent $3,000 to attend a seminar on investing strategies.

c. Alana is a self-employed tax attorney. She spent $3,000 to attend the American Insti- tute of Certified Public Accountants' annual conference on income tax developments.

d. Kevin owns a large ranching operation. He is deeply religious and feels it is impor- tant that his employees have access to religious counseling. He hired an ordained minister to live on the ranch and be available to counsel his employees on any reli- gious problems they might have.