Avery is a self-employed tax attorney who frequently entertains his clients at his Golf Country Club. Avery's club expenses include the following: Annual Dues $5,400 Golf Fees with clients 1,200 Charges for personal meals with his family 3,100 Meal charges related to Business meetings with clients 3,600 and Vacation Alan Smith, a self-employed business consultant, traveled from Chicago to NYC for both bisiness and vacation. He spent four days conducting business and some days vacationing. He incurred the following expenses Airfare $460 Lodging - Per Day 175 Meals Per Day 150 Business Entertainment 800