Kathy owns her own marketing firm and incurred the following expenses this year related to meetings with clients and potential clients. Assume that all entertainment expenses were directly associated with a business discussion.

Dues to Golf & Country Club$3,000

Green fees for playing golf with clients$2,000

Meals and drinks with clients after golf$1,200

Tickets to NCAA Basketball Tournament (face value = $400) $2,000

How much of these expenses are deductible for the current year?

$1,800

$2,600

$3,600

$8,200