Busy Company incurred the following meal costs during 2023: 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) 1,200 Meal allowances paid to employees during eligible business travel (100 days @ $51 per day) 5,100 Total $23,700 The total deductible meal expense is