In 2020, the CEO of Crimson, Inc., entertains 16 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 $4,150 per event and seats 18 people. (The cost of a regular, nonluxury box seat at Memorial ranges from $60 to $120.) Refreshments served during the event cost $1,170 (and were separately itemized on the bill Crimson received).

How much of these costs may Crimson deduct?