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In 2021, Horatio, a sole proprietor, ordered lunch to be delivered from a nearby restaurant to a conference room where he and several business contacts

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

$108

$81

$54

$0

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