When J Became a Partner in the Public Accounting Firm $\quad$

When J became a partner in the public accounting firm of PL&A, he was required to obtain a membership at a country club.During the year, he spent $5,000 for dues.His records indicate that he used the club as follows: Business meals $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 40 days
Substantial business discussions at the office followed by golf at the
club $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 100 days
Personal use $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 60 days J.may deduct dues of

A) $0
B) $800
C) $1,600
D) $2,800
E) $4,000