Alex paid $5,000 to rent a ten-seat skybox at Hunters Stadium for three football games. Regular non- luxury box seats at each game cost $50 per seat. Assume this expense is ordinary and necessary and meets the associated test for entertainment expenses. During that period, Alex spent $2,000 on food and beverages, which were purchased separately from the tickets. How much can Alex claim as meal and entertainment expense (assume the 50% deduction limitation applies to meals)?

a) $2,500 b) $1,000 c) $2,000 d)$ 0