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Billy Bob Sanders is a self-employed management consultant. He reports on the cash basis for tax purposes. For the current year, he paid the following

Billy Bob Sanders is a self-employed management consultant. He reports on the cash basis for tax purposes. For the current year, he paid the following expenditures related to his consulting business:

$12,000 business meals with clients; business was discussed during the meals $8,000 hotel expenses while out of town on business $3,000 Houston Astros season tickets; took clients to the games and business was discussed during the games $4,000 continuing education fees $5,000 country club dues; country club is used for business pruposes

From these expenditures, calculate the total deduction amount that Billy Bob can take against his consulting income for the current year.

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