ABC Company incurred the following meal costs during the year:

Meals with Clients:

Cost of clients and employees meals $12,000

Gratuities (tips) 1,800 $13,800

Company Christmas Party 4,500

Management Dinner Meetings 2,000

Family Picnic (Management only) 1,000

Meal allowances paid to employees during eligible business travel

(90 days @ $51 per day) 4,590

Total $25,890

The total deductible meal expense for tax purposes is:

	a	$12,045
	b	$12,945
	c	$14,695
	d	$15,195