In $2023,$ Values R Us$,$ a real estate appraising firm, incurs the following meals expenses:

$$1,200$ restaurant meals with business clients

$$1,600$ for an end$-$of$-$year celebratory company dinner for all employees

$$400$ for bagels once a month for all employees

$$300$ for pre$-$packaged snacks offered to potential clients at a business fair

$$40$ for non$-$restaurant travel snacks consumed by employees while on business travel

$$800$ of restaurant meals consumed by employees while on business travel

What is Values R Us$\text{'}$ deductible meals expense in $2023?$

a$.$ $$2,770$

b$.$ $$3,120$

c$.$ $$4,120$

d$.$ $$4,340$

The correct answer is b$.$$$3,120$ but how do you get that answer?