During 2021, Stork Associates paid $71,400 for a 20-seat skybox at Veterans Stadium for eight professional football games. Regular seats to these games range from $80 to $240 each. At one game, an employee of Stork entertained 18 dients. Stork furnished food and beverages for the event (provided by a local restaurant) at a cost of $2,400. The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated, How much may Stork deduct for this event