I:7-49 Entertainment Expenses. 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 (face 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?