After a business meeting with a prospective client, Holly took the client to dinner and the theatre. Holly paid $290 for the meal and $250 for the theatre tickets, amounts that were reasonable under the circumstances. what amount of these expenditures can holly deduct as a business expense

A. 540

B. 415

C. 270

D. None unless Holly discussed business with the client during the meal and entertainment

E. None-the meals and entertainment are not deductible except during travel