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 davs of the total 75 davs that it was used.)

-Business meals at the country club restaurant

not associated with golf or tennis - $1,400

Dues to a tennis club - $1,000

(The club was used 75 percent for directly

related business.)

Tennis fees (personal use) -$300

Business meals at various restaurants - $1,900

a. How much is Marty's deduction for meals and entertainment expenses for the current vear? $_____