In the current year Rita, a self-employed artist, paid the following expenses: Business-related moving from Boston to San Diego $3,000 Business entertainment of clients where business was discussed during the entertainment $1,000 Annual dues to country club where clients dine and are entertained $2,000 In the current year, what is her deduction for these expenditures?

$6,000

$3,000

$2,000

$500

$0