Business Entertainment Deduction: 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 REQUIRED: Assuming Avery has maintained proper documentation, Compute Avery's tax deduction for business entertainment expense.