Joe Is a Self-Employed Tax Attorney Who Frequently Entertains His

Joe is a self-employed tax attorney who frequently entertains his clients at his country club. Joe's club expenses include the following: $\begin{array}{|l|c|}\hline \text { Annual dues } & \$ 5,400 \\\hline \text { Initiation fees } & 1,200 \\\hline \text { Charges for personal meals with his family } & 3,100 \\\hline \text { Meal and entertainment charges related to business use } & 4,000 \\\hline\end{array}$ Assuming the business meals and entertainment qualify as deductible entertainment expenses, Joe may deduct

A) $2,000.
B) $4,700.
C) $5,300.
D) $4,000.