Marty is a sales consultant. Marty incurs the following expenses related to the entertainment of his clients in the current year:

Dues to a country club		$4,500
	(The country club was used for business
	25 days of the total 75 days that it was used.)
Business meals at the country club restaurant
	not associated with golf or tennis	1,200
Dues to a tennis club		1,000
	(The club was used 75 percent for directly
	related business.)
Tennis fees (personal use)		260
Business meals at various restaurants		1,844

a. Indicate whether the following are "Deductible" (partially or fully) or "Not deductible".

Dues to a country club		DeductibleNot deductibleNot deductible
Business meals at the country club restaurant		DeductibleNot deductibleDeductible
Dues to a tennis club		DeductibleNot deductibleNot deductible
Tennis fees (personal use)		DeductibleNot deductibleNot deductible
Business meals at various restaurants		DeductibleNot deductibleDeductible

b. How much is Marty's deduction for meals and entertainment expenses for the current year? $fill in the blank 6