Rita, a self-employed CPA, incurred the following expenses during the year:

Transportation expenses for business trip $3,000

Registration fees for business conference 700

Business-related meals 700

Country club dues (used 60% for business) 4,000

Local meals eaten alone during regular business hours after visiting client 400

Professional society dues 300

What is Rita's deduction for the year with respect to the above expenses and where will she deduct these expenses on her tax return? Assume Rita maintains all appropriate documentation.