Problem $3-13$

Meals And Entertainment $($LO $3\mathrm{.}5)$

Marty is a sales consultant. Marty incurs the following expenses related to the entertainment of his clients in the current year:

Dues to a country club

$($The country club was used for business

$25$ days of the total $75$ days that it was used.$)$

Business meals at the country club restaurant

not associated with golf or tennis

Dues to a tennis club

$($The club was used $75$ percent for directly

related business.$)$

Tennis fees $($personal use$)$

Business meals at various restaurants

a$.$ How much is Marty's deduction for meals and entertainment expenses for the current year?

b$.$ Indicate whether the following are "Deductible" $($partially or fully$)$ or "Not deductible."

Dues to a country club

$$