Jack Is a Lawyer Who Is a Member at Ocean

Jack is a lawyer who is a member at Ocean Spray Country Club where he spends $7,200 in dues,$4,000 in meals,and $2,000 in green fees to entertain clients.He is also a member of the local Rotary club where he meets potential clients.The dues for the Rotary club are $1,200 a year.How much of the above expenses can Jack deduct as business expenses?

A) $14,400
B) $7,200
C) $6,000
D) $4,200
E) None of the above