Beach Corporation purchases tickets to sporting events and uses them to entertain customers. In 2022 Beach Corporation purchases the following tickets:

100 tickets to football games (faAce value of the tickets is $7,000)...........................................................................................................$10,000
A skybox rented for six NFL football games (seating capacity of the skybox is 20, and the highest price of a nonluxury box seat is $100; included in the price was a separate charge for food and beverages in the amount of $5,000)..........................................................................................................................................30,000

a. What amount of the above expenses are deductible in 2022?
b. Would your answer change if the amount for food and beverages was not separately stated in the $30,000 price?