Jack is a lawyer who is a member at Ocean Spray Country Club where he spends $7,200 in dues, $4,000 in business meals, 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 Jack deduct as business expenses 

a $7,200 

b $4,200 

c $14,400 

d $3,200 

e None of these choices are correct