Elizabeth takes five key clients to dinner and incurs the following costs: $320 limousine rental, $920 drinks and dinner, and $200 tips assume that there were substantive business discussions during dinner. Several days after the function, Elizabeth mails each client a pen costing $25. In addition, Elizabeth pays $4 for gift wrapping and mailing each pen. Assuming adequate substantiation and a business justification, what is Elizabeths deduction?