Eugene is an outside salesman who specializes in selling life insurance to wealthy customers. During 2010, Eugene joins and uses the Country Club as a place to entertain customers and sell insurance to new and existing clients. During the year, Eugene paid the following amounts at the club:

Annual dues $2,000 Business meals, directly related (84 days) 1,700 Personal meals (36 days) 400 Greens fees (personal use) 600 Total $4,700 Calculate the amount of the $4,700 spent by Eugene that he is allowed as a deduction (before the 2 percent of adjusted gross income limitation) for entertainment.