Grace is a self-employed sales consultant who spends significant time entertaining potential customers. She keeps all the appropriate records to substantiate her entertainment. She has the following expenses in the current year:

Restaurant meals where business was conducted	$5,000
Greens fees (all business)	500
Tickets to baseball games (all business)	500
Country Club dues (all business use)	6,000

What are the tax-deductible meals and entertainment expenses Grace may claim in the current year?