2.04.1 Business Meals Expense (2)

Question 問題
Ms. Patel, a self-employed attorney, is a member of Executive Club, which is a professional business persons' club. Mr. Patel uses the club on a regular basis to entertain clients. Ms. Patel had the following detailed records to substantiate 実証する the expenses of Executive Club during the current year:
- Dues: $2,400
- Meals directly related to bona fide 正真正銘の business discussions with clients: $2,000
- Tips: $400
- Transportation to/from meals: $300
What amount may Ms. Patel deduct on her income tax return for the current year?

A. $5,100

B. $2,600

C. $1,700

D. $1,500

The correct answer is 正解は、[D. $1,500]
= 飲食費（$2,000 + $400）x 50％ + 交通費 $300
エグゼクティブ・クラブの会費は控除不可。