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In 2021, Robert takes four key clients and their spouses out to dinner at a local restaurant. Business discussions occurred over dinner. Expenses were $980

In 2021, Robert takes four key clients and their spouses out to dinner at a local restaurant. Business discussions occurred over dinner. Expenses were $980 (drinks and dinner) and $196 (tips to servers).

If Robert is self-employed, how much can he deduct for this event?

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