"01(c)(3) of 19 the federal internal revenue code of 1986, for participation in sports, 20 games and other recreational activities; and (2) entry fees and charges for 21 participation in a special event or tournament sanctioned by a national 22 sporting association to which spectators are charged an admission which 23 is taxable pursuant to subsection (e); 24 (n) the gross receipts received from du" . . . .