R, an Employee, Spends $2,500 on Business Entertainment for Which

R, an employee, spends $2,500 on business entertainment for which he is not reimbursed.If his A.G.I.is $60,000 (assuming no other miscellaneous itemized deductions) , his deduction would be

A) $50
B) $100
C) $200
D) $800
E) None of the above