2- William is an accountant who is a member at Lake Superior Country Club where he spends $7,200 in dues, $4,000 in business meals, and $2,000 in golf course costs to entertain clients during 2020. He has separate invoices for the meals. He is also a member of the local Rotary club where he meets potential clients. The dues for the Rotary club are $1,200 a year. How much of the above expenses can William deduct as business expenses in 2020?

a-$5,200 b-$4,200 c-$14,400 d-$7,200 e-$3,200