Canyon Corporation purchases tickets to sporting events and uses them to entertain customers. In 2019 Canyon Corporation purchases the following tickets

$ 5,850 90 tickets to football games (face value of the tickets is $2,790) A skybox rented for six NFL football games (seating capacity of the skybox is 25, and the highest price of a nonluxury box seat is $65; included in the price was a separate charge for food and beverages in the amount of $5,100) 32,500 a. What amount of the above expenses are deductible in 2019? b. Would your answer change if the amount for food and beverages was not separately stated in the $32,500 price