Bob Works for Brandon Corporation

Bob works for Brandon Corporation. Brandon reimburses Bob for the following expenses but does not include the reimbursement in his income: $800 country club dues, $1,200 business meals at the country club, and $200 transportation costs to out-of-town meetings. What is Brandon Corporation's travel and entertainment deduction for these reimbursed expenses?

A) $2,200
B) $1,100
C) $800
D) $700