Taxpayer is an individual who has a self-employed business dedicated to rendering engineering services and made the following disbursements in his business during taxable year 20X1: Rental expense: $10,000 Food and entertainment: $4,000 Vacation trip with your children: $5,000 Employee Salary: $40,000 Determine the amount that the Taxpayer can claim as ordinary and necessary expenses for 20X1: Select one: a.$69,000 b.$51,000 c.$54,000 d.$50,000