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 $8,050 per event and seats 15 people. (The cost of a regular, nonluxury box seat at Memorial ranges from $50 to $100.) Refreshments served during the event cost $1,220 (and were separately itemized on the bill Crimson received).

How much of these costs may Crimson deduct?