The answer is A, because all the other holidays occur on different holidays
1. mira
2.abre
3.cierra
4.toma
5.pongas
6.escucha
7. saques
8. lee
9.vendas
10. escribas
11.baja
12.comete
13.cortes
14.conduce
15. asistas
16.contesta
17.arregla
18.canta
19. apagues
20.prende
21.al
22.vengas
23.hagas
24.pongas
25.ten
26.se
27.di
28.vayas
29.salgas
30.pongas
It would most probably be hotel since people live in restaurant when they go abroad for their job projects, and these expenses are included under business expenses.
ITS "ERES" THE 3RD ONE!!!
