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In 2 0 2 3 , the CEO of Crimson, Inc., entertains 8 clients at a skybox in Memorial Stadium for a single athletic event

In 2023, the CEO of Crimson, Inc., entertains 8 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 $13,250 per event and seats 10 people. (The cost of a regular, nonluxury box seat at Memorial ranges from $95 to $190.) Refreshments served during the event cost $1,870.
How much of these costs may Crimson deduct?

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