Marty is a sales consultant. Marty incurs the following expenses related to entertainment of his clients in 2012:

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 2012? $__________

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