Amanda sells Mary Kay products and operates a very successful sole proprietorship. She had such an excellent 3rd quarter that she decided to make several purchases at the beginning of the 4th quarter. Which of the following expenses can she deduct?

a. $110 for pink ink pens, small notepads and scissors (for party attendees to use and in keeping with the Mary Kay theme)
b. A pink designer purse (for Amanda to use and in keeping with the Mary Kay theme)
c. 30 of the most frequently ordered items to have on hand for quick delivery
d. A pink laptop (in keeping with the Mary Kay theme)