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In 2 0 2 2 , the CEO of Crimson, Inc., entertains 5 clients at a skybox in Memorial Stadium for a single athletic event

In 2022, the CEO of Crimson, Inc., entertains 5 clients at a skybox in Memorial Stadium for a single athletic event during the year. Substantive business discussions occurred at various times during the event. The box cost $10,650 per event and seats 7 people. (The cost of a regular, nonluxury box seat at Memorial ranges from $85 to $170.) Refreshments served during the event cost $1,070(the refreshments were obtained from a local restaurant and were separately itemized on the bill Crimson received).
How much of these costs may Crimson deduct?
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