Holly took a prospective client to dinner at a restaurant, and after agreeing to a business deal, they went to the theater. Holly paid $340 for the meal and separately paid $230 for the theater tickets, amounts that were reasonable under the circumstances. What amount of these expenditures can Holly deduct as a business expense?

Multiple Choice

$570

$285

$340

$115

Nonethe meals and entertainment are not deductible except during travel.