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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

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 and paid an additional $5,700 for meals when Heather had business meetings with her clients in the clubhouse conference rooms. Under what circumstances, if any, can Heather deduct the $25,000 paid to the country club this year?

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