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In 2021 Horatio a sold proprietor ordered lunch to be delivered from a near by restaurant to a conference room where he and several business

In 2021 Horatio a sold proprietor ordered lunch to be delivered from a near by restaurant to a conference room where he and several business contacts were in the process of negotiating a contract. The total of the lunch for Horatio and three others was $108. How much of the may Horatio deduct?

a $108

b $81

c $54

d $0

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