Mary is an insurance salesperson and a member of the Country Club. During 2009, Mary used the club 40% for entertaining clients (directly-related use) and 60% for pleasure. She incurred the following expenses at the Country Club:
Country Club Annual dues...................................................$8,000
Business meals........................................................................1,500
Personal meals........................................................................2,000
Tennis court fees for games (business use entertainment)........500
Calculate the amount that Mary is allowed to deduct as entertainment expense.