1. A self-employed attorney uses a country club to entertain clients and spends the following amounts at the club: Annual dues $1,000 Personal meals 1,500 Business meals 2,500 What amount can the attorney deduct against business income on his personal tax return? Make sure you give me the final deductible amount.

2.A attorney,who is an employee with a law firm, uses a country club to entertain clients and spends the following amounts at the club: Annual dues $1,000 green fees playing alone $1,500 Green fees when with clients $2,500 What amount can the attorney include on line 21 of Scheudle 1040 A? His AGI is $150,000.

3. Your taxpayer incurs the following moving expenses: Moving household goods $600 Temporary living expenses in new location 400 Real estate commission on sale of old home 2,900

Your taxpayer does not get a reimbursement from his employer. What is his moving expense deduction on his federal income tax return?