Earl is a self-employed graphic designer. During the year he entertains an important client by catering a private meal for two at a scenic location, and then takes her to a music concert at NBC. During the concert Earl purchases snacks and drinks for them both. The related costs paid by Earl are as follows:

Catered meal for two	$200
2 music concert tickets	150
Snacks & drinks purchased from a vendor at the concert	40

Presuming proper substantiation, Earls Schedule C deduction is:

• A.

  $120.

• B.

  $390.

• C.

  $195.

• D.

  $240.