During the year, Mr$.$ Bank, an independent contractor, incurred the following unreimbursed business expenses for which he has adequate proof for the amounts and purpose:

Business meals

$$2,000$

Business entertainment

$1,000$

Business gifts $(10$ gifts at $$30$ each to $10$ different people$)$

$300$

Based on the above, what is the amount Bank can deduct?

A$.$

$$1,250$

B$.$

$$3,300$

C$.$

$$1,300$

D$.$

$$2,300$