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 by Henry are as follows:

Cab fare$ 60Club membership dues for January. He had no other meals at the club in January.200Dinner at club800Tips to waiter160Presuming proper substantiation,

Henrys deduction is:

$1,220

$1,020

$540

$460

None of the above.