For each of the following issues you are to use an available research online and answer the following questions in a proper memo to the instructor with a separate paragraph for each question. You must properly include the primary source citation to support your answer. IRS Publications are not acceptable citations for answering these questions. 1. Heather paid $15,000 to join a country club in order to meet potential clients. This year she paid $4,300 in greens fees when golfing with clients. Under what circumstances, if any, can Heather deduct the $15.000 cost of country club dues and/or the $4,300 costs of the golf played with clients