In 2022, 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 deductible meals expense in 2022? a. $2,770 b. $3,320 c. $4,120 d. $4,340