Holly took a prospective client to dinner, and after agreeing to a business deal, they went to the theater. Holly paid $360 for the meal and $222 for the theatre tickets, amounts that were reasonable under the circumstances. What amount of these expenditures can Holly deduct as a business expense?

A: $279

B: $119

C: $160

D: $558

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