During 2022, Stork Associates paid $51,000 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 $3,400. The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated. How much may Stork deduct for this event? $