Milt, a self$-$employed attorney, incurs the following

expenses in $2023$:

Business lunches for clients and prospective clients $$4,000$

Entertainment of professional associates in his home $($immediately

following business meetings$)2,000$

Country club dues $($the club is used exclusively for business$)2,500$

Total $$8,500$

Which of the expenditures listed above $($if any$)$ are deductible in $2023$ by Milt?