beverly is a commissioned sales person with a base salary of 50 000. during the year she earns commissions of $10000. she also wins the best new sales person of the new year and will receive a bonus in january of next year $6000.

during the year she incurs the following expenses:

-meals and entertainment with clients $4000

-hotel and airline tickets for employment travel $12000

what is the amount of beverly's maximum deduction for these costs in the current tax year?

a. 12,000

b.16,000

c. 14,000

d. 8,000