joe is a self-employed tax attorney who frequently entertains his client at his country club, joe's club expenses include the following:

annual dues $5400

initiation fees 1200

charges for personal meals with his family 3100

meal and entertainment charges related to business use 4000

assuming the business meals and entertainment qualify as deductible entertainment expenses, joe may deduct

a. 2000

b. 4700

c. 5300

d. 4000