Marty is a sales consultant. Marty incurs the following expenses related to the entertainment of his clients in 2013:

Dues to a country club.................................................................................$4,500

(The country club was used for business 25 days of the total 75 days that it was used.)

Business meals at the country club......................................................................850

Dues to a tennis club.............................................................................................1,000

(The club was used 75 percent for directly related business.)

Tennis fees (personal use)................................................................................260

Business meals at various restaurants................................................................2,250

a. How much is Marty's deduction for entertainment expenses for 2013?$_____________

b. For each item listed above that you believe is not allowed as a deduction, explain the reason it is not allowed.