Fastow, a corporate executive, incurred and paid the following business-related unreimbursed expenses in the current year:
Entertainment: $4,000
Travel: $3,000
Country club dues: $1,000
Business meals: $2,000
Assuming that Fastow does not itemize deductions, how much of these expenses can be deducted on his tax return for the current year?
A. $0
B. $4,500
C. $5,000
D. $7,000
E. $9,000