Joyce Williams paid $15,000 to join a country club in order to meet potential clients.. Joyce is a self-employed image consultant. This year, she paid $4,300 in greens fees when golfing with clients. She also paid $2,500 for meals at the club when dining with clients. She is planning to deduct $21,800 this year. What amount can she decduct? (what are the rules and sections)?

Joyce Williams

425 May Avenue

Oklahoma City, OK 73152