In July of the current year, the owner of the Dallas Cowboys, Jerry Jones, entertains several of his key customers; total expenses were $1,220 ($60 cab fare and $1,160 club charges). The club combines all of the charges into a single bill for $1,160. Jerry estimates that if charged separately, the costs would be as follows: Cover charge at Country club $200 Meals at club 800 Tips to staff 160 Presuming proper substantiation, Jerry's deduction is: a. $0. b. $640. c. $740. d. $1,220