Rita, a self-employed cpa, incurred through following expenses during 2022:

transportation expenses for business trip $3000

registration fees for business conference. 700

business-related meals. 350

country club dues (used 60% for business). 4000

local meals eaten alone during business hours

after visiting client 400

Professional society dues. 300

What is Ritas 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.