A.J. is the vice president for Keane Products, a marketing consulting firm. On a business trip to New York City in 2018, he meets with three executives from Keane's top account. After the meeting, A.J. takes them to dinner and then to the theater. The theater tickets cost $388. The cost of the meal is $188, including sales tax of $19 and a tip of $38. Throughout the evening, A.J. pays $49 in cab fares.

A.J. can deduct $___ as a business expense.