During $2022,$ Stork Associates paid $$54,600$ for a $20-$seat skybox at Veterans Stadium for eight professional football games. Regular seats to these games range from $$70$ to $$210$ each. At one game, an employee of Stork entertained $18$ clients. Stork furnished food and beverages for the event $($provided by a local restaurant$)$ at a cost of $$3,000.$ The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated.

How much may Stork deduct for this event?