In $2023,$ the CEO of Crimson, Inc., entertains $7$

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 $$15,200$ per event

and seats $9$ people. $($The cost of a regular,

nonluxury box seat at Memorial ranges from $$80$

to $$160.)$ Refreshments served during the event

cost $$1,470.$

How much of these costs may Crimson deduct?

$