1. During 2021, Stork Associates paid $83,400 for a 20-seat skybox at Veterans Stadium for eight professional football games. Regular seats to these games range from $70 to $210 each. At one game, an employee of Stork entertained 18 clients. Stork furnished food and beverages for the event (provided by a local restaurant) at a cost of $2,600. The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated.

How much may Stork deduct for this event? $____________

2. During 2021, Jos, a self-employed technology consultant, made gifts in the following amounts:

To Haley (Jos's personal assistant) at Christmas	$37
To Darryl (a key client)$3 was for gift wrapping	40
To Darryl's wife (a homemaker) on her birthday	14
To Veronica (Jos's office manager) at Christmas	45

In addition, on professional assistants' day, Jos takes Haley to lunch at a local restaurant at a cost of $75. Presuming that Jos has adequate substantiation, how much can he deduct?

Do not round intermediate computations. If required, round your final answer to the nearest cent. $__________