Holly took a prospective client to dinner at a restaurant, and after agreeing to a business deal,

they went to the theater. Holly paid $$410$ for the meal and separately paid $$200$ for the theater

tickets, amounts that were reasonable under the circumstances. Marginal rate is $35\%$

a$.$ What amount of these expenditures can Holly deduct as a business expense?

b$.$ What is the after$-$tax cost to Holly for these expenditures?