Bob, a calendar$-$year, cash$-$basis taxpayer, owns an insurance agency. Bob has four people selling insurance for him. The salesmen incur ordinary and necessary meal and entertainment expenses for which Bob reimburses them monthly. During the current year, Bob reimbursed his agents $$10,000$ for business meals and $$26,000$ for entertainment. How much of the reimbursement can Bob deduct for the meal and entertainment expenses on his current$-$year federal income tax return?

A$.$

$$5,000$

B$.$

$$10,000$

C$.$

$$18,000$

D$.$

$$36,000$