Robert entertains several of his key clients on January 1 of the current year; total expenses were $1,220 ($60 cab fare and $1,160 club charges). The charges at the club are combined into a single charge of $1,160. Robert estimates that if charged separately, the costs would be as follows: Cover charge at supper club $200 Dinner at club 800 Tips to waiter 160 Presuming proper substantiation, Roberts deduction is:

a. $0. b. $640. c. $740. d. $1,220. e. None of the above.