Busy Company incurred the following meal costs during 2019: Meals with Clients: Cost of clients' and employees' meals $10,000 Gratuities (tips) 1,500 $11,500 Company Christmas Party 4,100 Management Dinner Meetings 1,800 Family Picnic (Management only) Meal allowances paid to employees during eligible business travel 1,200 (100 days @ $51 per day) 5,100 Total $23,700 The total deductible meal expense for tax purposes is: $11,850 $13,900 $13,300