Final answer:
Country club dues are not tax-deductible as they are personal expenses. Public service club dues can be deductible if they are related to business activities and can be justified as ordinary and necessary business expenses.
Step-by-step explanation:
The question asks which expenses are deductible: country club dues or public service club dues. Generally, country club dues are not deductible for tax purposes because they are considered personal expenses. However, public service club dues may be deductible if they are paid for business purposes. According to the IRS, expenses related to business and trade organizations that are directly related to the conduct of one's business may be deductible. This means that for a taxpayer to deduct public service club dues, they must be able to demonstrate that the membership is ordinary and necessary to their business.