Henry entertains several of his clients on January 1 of the current year at a private supper club, of which he is a member. Expenses paid byHenry are as follows:

Cab fare	$ 60
Club membership dues for January. He had no other meals at the club in January.	200
Dinner at club	800
Tips to waiter	160

Presuming proper substantiation, Henry's deduction is:

		$1,220
		$1,020
		$540
		$460
		None of the above.