In 2020, the CEO of Crimson, Inc., entertains 13 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 $9,350 per event and seats 15 people. The cost of a regular, nonluxury box seat at Memorial ranges from $40 to $80.) Refreshments served during the event cost $1,770 (and were separately itemized on the bill Crimson received). How much of these costs may Crimson deduct