Alejandra invites Zach, a business client, to a college football game. Alejandra purchases both tickets and buys Zachs lunch in the alumni tent before the game. The lunch is purchased separately from the tickets. Substantive business discussions occur during lunch and at various times during the football game. Consult 274, Reg. 1.27412 and 1.27411(b)(1), and Notice 201876 to determine which of these expenses are deductible (if any)