In $2023,$ Jason is a lawyer who is a member at Ocean Spray Country Club where he spends $$7,200$ in dues, $$4,000$ in business

meals at the dining room and golf course bar, and $$2,000$ in green fees to entertain clients. He has separate invoices for the meals.

He is also a member of the local Rotary club where he meets potential clients. The dues for the Rotary club are $$1,200$ a year. How

much of the above expenses can Jason deduct as business expenses?

a$.$ $$14,400$

b$.$ $$4,000$

c$.$ $$3,200$

d$.$ $$5,200$