Grace is a self-employed sales consultant who spends significant time entertaining potential customers. She keeps all the appropriate records to substantiate her entertainment. She has the following expenses in the current year:

Restaurant meals	$5,000
Greens fees (all business)	500
Tickets to baseball games	500
Country Club dues (all business use)	6,000

What is the tax-deductible entertainment expense Grace may claim in the current year?

Randi qualifies for a home deduction. The amount of space devoted to business use is 400 square feet of the total 2,000 square feet of her home. Randi's mortgage interest and property taxes in total are $1,600. Other deductions properly allocated to the home office total $300. In addition, Randi purchases and uses supplies costing $200 during the year. Assume Randi earns income of $3,400 for the year before deducting any home office or supplies deduction. Assuming Randi uses the simplified method, calculate his home office deduction limitation and his actual home office deduction (ignore self-employment taxes).

Home office deduction limitation: $