Bass Corporation purchases 10 tickets to the Super Bowl in February 2023 for entertaining its customers. Due to unusually high demand, the tickets have to be purchased for \($25,000\) (10 × \($2,500).\) The face value of the tickets is only \($2,000\) (10 × \($200).\) The \($2,500\) cost per ticket includes a \($500\) charge for food and beverages and is separately stated on the invoice. What amount is deductible by Bass in 2023?