Joe is a self-employed tax attorney who frequently entertains his clients at his country club. Joe's club expenses include the following:

Annual dues

$ 5,400

Golfing fees with clients

1,200

Charges for personal meals with his family

3,100

Meal charges related to hosting meetings with clients

4,000

Assuming proper documentation is maintained, Joe may deduct:

Group of answer choices

A) $2,000.

B) $2,600.

C) $5,300.

D) $4,000.