Star Corp., an accrual-method C corporation, incurred the following expenses in 2018 (all

of which are ordinary and neccessary unless the facts indicate otherwise):

Office rent: $50,000

CEO compensation: $1,500,000

Salary paid to janitor: $250,000

Business meals: $60,000 (100% of the amount paid)

Client entertainment: $100,000 (100% of the amount paid)

Traffic fines: $5,000

Advertising: $70,000

Taxes & licenses (state, local & payroll): $30,000

Life insurance policy on CEO - premiums: $12,000

Average office rents in the area run $50,000-$55,000/year for similar office space. Star

Corp.'s janitor is the CEO's sister. Reasonable salary for a janitor with similar experience,

job description and work hours is $20,000/year. The CEO often runs late to important

meetings, and he has a tendency to speed (and get speeding tickets) on his way. Star

Corp. pays the speeding tickets. Star Corp. is the beneficiary on the life insurance policy.

What is Star Corp.'s total deductible business expenses?