Robert Entertains Several of His Key Clients on January 1

Multiple Choice

Robert entertains several of his key clients on January 1 of the current year. Expenses that he paid are as follows: $\begin{array}{ll}\text { Cab fare } & \$ 60 \\\text { Cover charge at supper club } & 200 \\\text { Dinner at club } & 800 \\\text { Tips to waiter } & 160\end{array}$ Presuming proper substantiation, Robert's deduction is:

A) $610.
B) $640.
C) $740.
D) $1,220.
E) None of these.