During 2021, Stork Associates paid $60,000 for a 20-seat skybox at Veterans Stadium for eight professional football games. Regular seats to these games range from $80 to $250 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 $1,300. The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated.

How much may Stork deduct for this event?