Holly took a prospective client to dinner at a restaurant, and after agreeing to a business deal, they went to the theater. Holly paid $360 for the meal and separately paid $222 for the theater tickets, amounts that were reasonable under the circumstances. What amount of these expenditures can Holly deduct as a business expense?

$582

$291

$360

$111

Nonethe meals and entertainment are not deductible except during travel.